Real Property Gains Tax Act 1976 s 41
(1) The special penalties imposed by subsections 30(1) and 31(1) shall be recoverable in the same way as fines imposed on conviction. (2) Any penalty imposed on any person by subsection 29(3), 30(2) or subparagraph 5(3) of Schedule 1 shall be collected as if it were part of the tax payable by that person.
Mendapatkan pembayaran penalti
(1) Penalti khas yang dikenakan oleh subseksyen 30(1) dan 31(1) boleh didapatkan pembayarannya mengikut cara yang sama seperti denda yang dikenakan apabila disabitkan. (2) Sesuatu penalti yang dikenakan ke atas seseorang oleh subseksyen 29(3), 30(2) atau subperenggan 5(3) Jadual 1 hendaklah dipungut seolah-olah penalti itu sebahagian daripada cukai yang kena dibayar oleh orang itu.
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).