This legislation has been repealed. Do not cite it as law in force.
s 57 Compounding of offences
(1) Any senior officer of sales tax may compound any offence, which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding five thousand ringgit.
(2) On payment of such sum of money the person reasonably suspected of having committed an offence, if in custody, shall be discharged, and any goods seized shall be released and no further proceedings shall be taken against such person or goods. ________________________________________________________
*NOTE—Previously “one thousand ringgit” – see Sales Tax (Amendment) Act 1999 [Act A1058].
Malay text (authoritative)
Mengkompaun kesalahan
(1) Mana-mana pegawai kanan cukai jualan boleh mengkompaun sesuatu kesalahan yang ditetapkan sebagai suatu kesalahan boleh kompaun, dengan menerima daripada orang yang semunasabahnya disyaki melakukan kesalahan itu sejumlah wang yang tidak melebihi lima ribu ringgit.
(2) Apabila dibayar jumlah wang itu, orang yang semunasabahnya disyaki telah melakukan kesalahan itu, jika dalam jagaan, hendaklah dilepaskan, dan apa-apa barang yang disita hendaklah dilepaskan dan tiada apa-apa prosiding selanjutnya boleh diambil terhadap orang atau barang-barang itu.
Text as at 1 November 2012 (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).
