Section 33
of State Sales Tax Enactment 1998
State EnactmentIn forceProvision 39 of 73
Section 33
(1)
No person shall charge or collect from any person any sum of money for the purpose of paying State sales tax levied under this Enactment in respect of any goods sold or provided by him or on his behalf.
(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.