Malaysia legislation
Section 18
Section 18
Where any State sales tax due and payable is not paid by any taxable person after the last day on which it is due and payable under section 16 –
(a)
a penalty equal to ten percent of such unpaid amount shall be paid by the taxable person; and
(a)
if the State sales tax due and payable remains unpaid for more than thirty days after the last day on which it was so payable, the rate of penalty under paragraph (a) on such unpaid State sales tax shall be increased by ten percent for the second period of thirty days after such last day and for every succeeding period of thirty days or part thereof during which such amount remains unpaid to a maximum penalty of fifty percent.
24
Joint and several liability of directors, etc.