Malaysia legislation
Section 47A
Section 47A
Penalty for late stamping
(a)
twenty-five ringgit or five per centum of the amount of the deficient duty, whichever sum be the greater, if the instrument is stamped within 3 months after the time for stamping;
(b)
fifty ringgit or ten per centum of the amount of the deficient duty, whichever sum be the greater, if the instrument is stamped later than 3 months but not later than 6 months after the time for stamping; or
(c)
one hundred ringgit or twenty per centum of the amount of the deficient duty, whichever sum be the greater, in any other case.
(2)
The Collector may, if he thinks fit, reduce or remit such penalty or the further amount payable under subsection 9(3).
Denoting penalty