Section 20

The Comptroller or any authorized officer may direct any taxable person to issue and retain the receipts and their duplicates referred to in subsection (1) in the form and manner approved by the

Comptroller or an authorized officer, as the case may be.

The Comptroller may waive all or any of the provisions of subsection (1) in respect of any taxable person.

Any person who contravenes or fails to comply with this section or any direction issued pursuant to this section shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit, and, in the case of a continuing

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offence, to a further fine of two hundred and fifty ringgit for each day during which the offence continues.

Power of Comptroller to assess State sales tax due