In forceUpdated to 1 Jan 2026Current version · Updated to 1 Jan 2026
Stamp Act 1949 · Updated to 1 Jan 2026 · Part IX · Offences and Penalties
72B. Penalty for failure to keep record and other offences
Feedback & supportAny person who, without reasonable excuse—
(a)
fails to keep and retain the books, records and documents as required under subsection 9(7);
(b)
fails to notify the Collector as required under subsection 15(6A);
Collector
Defined · s 2
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
(c)
fails to notify the Collector as required under subsection 15A(6); or
(d)
fails to keep the instrument and all relevant documents as required under section 35B, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding ten thousand ringgit.