(1) Any person who, knowing that a certificate has been issued in respect of him under section 22, voluntarily leaves or attempts to leave Malaysia without paying all the tax payable by him or furnishing security to the satisfaction of the Director General for its payment shall be guilty of an offence and on conviction shall be liable to imprisonment for a term not exceeding two years or to a fine not exceeding five thousand ringgit or to both.
(2) A police officer or immigration officer may arrest without warrant any person whom he reasonably suspects to be committing or about to commit an offence under this section.
Malay text (authoritative)
Meninggalkan Malaysia tanpa membayar cukai, jumlah wang atau hutang
(1) Mana-mana orang yang, mengetahui bahawa suatu perakuan telah dikeluarkan berkenaan dengannya di bawah seksyen 22, dengan sukarela meninggalkan atau cuba meninggalkan Malaysia tanpa membayar semua cukai, jumlah wang atau hutang yang kena dibayar olehnya atau tanpa memberi cagaran dengan memuaskan hati Ketua Pengarah bagi pembayarannya orang itu bersalah atas suatu kesalahan dan boleh, apabila disabitkan, dipenjara bagi tempoh tidak melebihi dua tahun atau didenda *tidak kurang daripada dua ratus ringgit dan tidak melebihi dua puluh ribu ringgit atau kedua-duanya.
(2) Seseorang pegawai polis atau pegawai imigresen boleh menangkap tanpa waran seseorang yang dia syaki dengan munasabah sebagai melakukan atau hampir hendak melakukan suatu kesalahan di bawah seksyen ini.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
