Malaysia legislation
Section 32
Section 32
(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.