s 45 Joint and several liability of directors, etc.
Where any levy remains unpaid by an employer who is a body corporate or other body of persons, the directors of such body corporate or other body of persons including any person who was a director of such body corporate or other body of persons during the period in which the levy was liable to be paid, or, in the case of a firm, the partners of such firm, including any person who was a partner of such firm during the period in which the levy was liable to be paid, as the case may be, shall together with the body corporate or firm be liable jointly and severally for the levy due and payable to the Corporation.
Malay text (authoritative)
Tanggungan bersesama dan berasingan bagi pengarah, dsb.
Jika apa-apa levi masih tidak dibayar oleh seseorang majikan yang merupakan suatu pertubuhan perbadanan atau kumpulan orang lain, pengarah pertubuhan perbadanan atau kumpulan orang lain itu termasuk mana-mana orang yang pernah menjadi pengarah pertubuhan perbadanan atau kumpulan orang lain itu dalam tempoh levi kena dibayar, atau dalam hal sesuatu firma, pekongsi firma itu, termasuk mana-mana orang yang pernah menjadi pekongsi firma itu dalam tempoh levi kena dibayar, mengikut mana-mana yang berkenaan, hendaklah berserta dengan pertubuhan perbadanan atau firma itu bertanggungan bersesama dan berasingan bagi levi yang terhutang dan kena dibayar kepada Perbadanan.
Text as at 1 November 2017 (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).
