Malaysia legislation
Section 33
Section 33
(2)
Any person who contravenes the provisions of this section 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.
(3)
If no prosecution under subsection (2) has been instituted, the Director may require that person to pay a penalty equal to the amount of State sales tax which was collected by that person.
28
Evasion of State sales tax.