Section 72C
Failure to furnish return
Any person who fails to furnish a return with the instrument which is executed and chargeable with duty in accordance with section 35A without reasonable excuse shall be guilty of an offence and
*NOTE—Previously “not exceeding five thousand ringgit”–see section 28 of Measures for the Collection,
Administration and Enforcement of Tax Act 2025 [Act 875].
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shall be liable on conviction to a fine not exceeding ten thousand ringgit.
(2)
Where a person has been convicted of an offence under subsection (1), the court may make a further order that the person shall comply with the relevant provision of this Act under which the offence has been committed within thirty days, or such other period as the court considers appropriate, from the date the order is made.
(3)
Where a person fails to furnish a return with the instrument which is executed and chargeable with duty in accordance with section 35A and no prosecution under subsection (1) has been instituted in relation to such failure, the Collector may require that person to pay a penalty of not less than two hundred ringgit and not more than two thousand ringgit.
(4)
The Collector may, if he thinks fit, reduce or remit the penalty referred to in subsection (3).