Seksyen 51

seksyen yang berikut:

“Failure to keep records 57A.

any person who, without reasonable excuse, contravenes subsection 34a(1), (2), (3), (4) or (5) shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than three hundred ringgit and not more than ten thousand ringgit or to imprisonment for a term not exceeding one year or to both.”.