Real Property Gains Tax Act 1976 s 37
(1) No criminal proceedings for an offence under section 30, 32, 33 or 36 shall be instituted more than twelve years after the offence was committed. (2) Any person who aids, abets or incites another person to commit an offence under section 30, 32, 33 or 36 shall be deemed to have committed the same offence and shall be liable to the same penalty.
Peruntukan tambahan mengenai kesalahan di bawah seksyen 30, 32, 33 atau 36
(1) Tiada apa-apa langkah prosiding bagi sesuatu kesalahan di bawah seksyen 30, 32, 33 atau 36 boleh diambil lebih daripada dua belas tahun selepas kesalahan itu dilakukan. (2) Seseorang yang membantu, bersubahat atau mengapikan seorang lain melakukan kesalahan di bawah seksyen 30, 32, 33 atau 36 hendaklah disifatkan sebagai telah melakukan kesalahan itu juga dan boleh dikenakan penalti yang sama.
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).