Malaysia legislation
Section 29
Section 29
Joint and several liability of persons
(a)
a company; or
(b)
a firm; or
(c)
an association of persons, then notwithstanding anything to the contrary in this Ordinance or in any other written law, the directors of such company including persons who were directors of such company during the period which such liability arises, or the partners of such firm, including any persons who are partners of such firm during such period, or the members of such association of persons, including members of such association during such period, as the case may be, shall together with the company, firm or association of persons, liable to pay the State sales tax, be jointly and severally liable for the State sales tax payable or owing to the Government.