Section 34 — State Sales Tax Enactment 1998

(1)

Any person who, with intent to evade or to assist any other person to evade State sales tax-

(a)

omits from a return any information in relation to any matter affecting the amount of State sales tax chargeable by him or other person;

(b)

makes any false statement or entry in any return, claim or application;

(c)

gives any false answer, whether in writing or otherwise, to any question asked or request for information made under this Enactment;

(d)

prepares or maintains, or authorises the preparation or maintenance of, any false invoices or other false records, or falsifies or authorises the falsification of any invoices or records; or

(e)

makes, uses or authorises the use of any fraud, artifice or contrivance, commits an offence.

(2)

Any person who commits an offence under subsection (1) shall, on conviction, be liable –

(a)

for the first offence, to a fine of not less than ten times and not more than twenty times the amount of State sales tax or to imprisonment for a term not exceeding five years or to both; and

(b)

for a second or subsequent offence, to a fine of not less than twenty times and not more than forty times the amount of State sales tax or to imprisonment for a term not exceeding seven years or to both.

(3)

For the purposes of subsection (2), where the amount of State sales tax cannot be ascertained, the person shall be liable to a fine of not less than fifty thousand ringgit and not more than five hundred thousand ringgit or to imprisonment for a term not exceeding seven years or to both.

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(4)

Any person who assists in, or advises with respect to, the preparation of any return where the return results in an understatement of the liability for State sales tax of another person, unless he satisfies the court that the assistance or advice was given with reasonable care, commits an offence and shall, on conviction, be liable to a fine of not less than two thousand ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

(5)

Any reference under paragraph (1)(e) in relation to a person who makes, uses or authorises the use of any fraud, artifice or contrivance includes a reference to a person who, without the authority of the proper officer of State sales tax –

(a)

destroys, damages, erases, alters or manipulates the data stored in, or used in connection with, a computer;

(b)

introduces into, or records or stores in, a computer by any means data for the purpose of –

(i)

destroying, damaging, erasing, altering or manipulating other data stored in that computer; or

(ii)

interfering with, interrupting or obstructing the lawful use of that computer, or the data stored in that computer; or

(c)

otherwise uses a computer, the purpose or effect of which is to evade State sales tax.

(6)

For the purposes of subsection (5), “data” includes any computer programme or part of a computer programme.

(7)

In any prosecution under this section, any evasion of State sales tax shall be deemed to be with the knowledge of the accused unless the contrary be proved by the accused.

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Attempts and abetments.