Section 32
of State Sales Tax Enactment 1998
Section 32
Any person who makes an incorrect return under this Enactment by omitting therefrom any information or gives any incorrect information in relation to any matter affecting his own liability to State sales tax or the liability of any other person or a firm or an association of persons 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.
(2)
If no prosecution under subsection (1) has been instituted in relation to the incorrect return or incorrect information, the Director may require that person to pay a penalty equal to the amount of
State sales tax which has been undercharged in consequence of the incorrect return or information or which would have been undercharged if the return or information had been accepted as correct, and if that person pays that penalty, he shall not be liable to be charged on the same facts with an offence under subsection (1).
Penalty for charging or collecting tax by non-taxable person.