s 46
(1) Any person who, being a director or manager Penalties on of an Islamic bank- (a) fails to take all reasonable steps to secure compliance by the bank with the requirements of this Act and of the Central Bank of Malaysia Ordinance 1958 (hereafter in this section 61/58. referred to as "the Ordinance"); or (b) fails to take all reasonable steps to ensure the correctness of any statement submitted under the provisions of this Act or the Ordinance, shall be guilty of an offence and shall on conviction be eason ae gr ound o batacte tot (3) A person shall not be sentenced to imprisonment for any offence under subsection (1) unless in the opinion of the Court be committed the offence wilfully. or agent of anty istamic ba, trustee, auditor , employee Offences bi directors, (a) wilfully makes or causes to be made a false entry in any book of record or in any report, slip, document or statement of the business, affairs, transactions, condition, assets or accounts of the bank; or (b) wilfully omits to make an entry in any book of record or in any report, slip, document or 'statement of the business, affairs, transactions, condition, assets or accounts of the bank, or wilfully causes any such entry to be omitted: or •[Pt. VIl, S. 47-49] (c) wilfully alters, abstracts, conceals or destroys an entry in any book of record or in any report, slip, document or statement of the business, affairs, transactions, condition; assets or accounts of the bank, or wilfully causes any such entry to be altered, abstracted, concealed or destroyed, shall be guilty of an offence and shall on conviction be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding tve years or to both such fine and imprisonment. Offences by companies, etc., and by servants and agents.