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Section 72B

Any person who, without reasonable excuse—

of Stamp Act 1949

ActIn forceProvision 98 of 149
Section 72B

(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);

(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.

Read in full context — Stamp Act 1949 →