Section 74B
Leaving Malaysia without payment of duties, etc.
Any person, to whom a certificate has been issued in respect of him under section 74A, voluntarily leaves or attempts to leave
Malaysia without paying all the duties, penalties or sums specified in the certificate or without furnishing security to the satisfaction of the
Collector for the payment thereof shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit.
(2)
A police officer or immigration officer may arrest without warrant any person whom he reasonably suspects to be committing or is about to commit an offence under this section.
(3)
In this section, “immigration officer” has the same meaning as in section 74A.