Section 31

fails or refuses to comply with the requirements of section 9, 10, 10A, 12, 13, 14,

16 or 21;

carries on business at any place or premises not specified in the licence issued under section 10;

fails or refuses to produce any taxable goods, book, document, record or thing for the examination or retention by the proper officer of State sales tax in accordance with the requirements of this Enactment;

(ca) fails or refuses to give access to any recorded information or computerized data, whether stored in a computer or otherwise, in accordance with the requirements of section 29A;

fails or refuses to give correct information or refuses to give any information which he is required to give relating to State sales tax;

pays a lesser amount of State sales tax than is required by this Enactment;

(ea)

impersonates a Director, State Sales Tax Officer or a proper officer of State sales tax;

in any way obstructs any proper officer of State sales tax in the discharge of his functions under this Enactment; or

contrary to section 12 issues an invoice showing the price of the taxable goods sold or provided which is false or incorrect, commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

27

Penalty for incorrect return.