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Section 61

Any person who with intent to evade the payment of duty—

of Stamp Act 1949

ActIn forceProvision 85 of 149
Section 61

(a)

executes any instrument in which all the facts and circumstances are not truly and fully set forth as required by section 5; or

(b)

being employed or concerned in or about the preparation of any instrument neglects or omits fully and truly to set forth therein all the said facts and circumstances;

shall be liable to a fine *of not less than two thousand five hundred ringgit and not exceeding fifty thousand ringgit.