s 81 Imprisonment for non-payment of fine
Notwithstanding the Criminal Procedure Code [Act 593], the period of imprisonment imposed by any court in respect of the non-payment of any fine under this Act or any regulations made thereunder or in respect of the default of a sufficient distress to satisfy any such fine, shall be such period as in the opinion of the court will satisfy the justice of the case, but shall not exceed in any case the maximum fixed by the following scale: Where the fine— the period may extend to does not exceed fifty ringgit … two months exceed fifty dollars but does not exceed one hundred ringgit … four months exceed one hundred dollars but does not exceed two hundred ringgit … six months with* two additional months for every one hundred ringgit after the first two hundred ringgit of the fine until a maximum period of **six years is reached: Provided always that— (a) if before the expiration of such period of imprisonment such a proportion of the fine be paid or levied as is not less than proportional to the unexpired portion of such period, the imprisonment shall terminate; (b) where a person is sentenced to both fine and imprisonment and the fine not being paid is commuted into imprisonment, such imprisonment shall be in addition to the imprisonment ordered by the original sentence. Joint and several liability of director, etc. 81 A. (1) Where any excise duty is payable by— (a) a company; (b) a firm; or (c) a society, an association or other body of persons, then notwithstanding anything to the contrary in the Act or in any other written law, the directors of such company or the partners of such firm or the members of such society, association or other body of persons, as the case may be, shall, together which such company, firm, society, association or other body of persons be jointly and severally liable for excise duty payable. (2) In the case of a company that is being wound up, the directors of such company shall only be so liable where the assets of the company are insufficient to meet the amount due, after paying any sums having priority over the excise duty under the Companies Act 1965 in relation to the application of the assets of the company in such winding up. *NOTE—Previously “five thousand ringgit”–see Excise (Amendment) (No. 2) Act 2002 [Act A1184].