Real Property Gains Tax Act 1976 s 38
The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Part shall not relieve any person from liability for the payment of any amount of the tax for which he is or may be liable or from liability to make any return which he is required by this Act to make.
Cukai kena dibayar walau apa pun prosiding
Pemulaan prosiding atau pengenaan sesuatu penalti, denda atau tempoh penjara di bawah Bahagian ini tidaklah melepaskan seseorang daripada tanggungannya membayar apa-apa amaun cukai yang baginya dia bertanggungan atau mungkin bertanggungan atau daripada tanggungan membuat sesuatu penyata yang dia dikehendaki oleh Akta ini untuk membuatnya.
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).