Service Tax Act 2018 s 77
Any person who in any way obstructs, assaults or hinders any proper officer of service tax in the discharge of his functions under this Act commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.
Halangan
Mana-mana orang yang dengan apa-apa cara menghalang, mengamang atau menggalang mana-mana pegawai cukai perkhidmatan yang hak dalam menunaikan fungsinya di bawah Akta ini melakukan suatu kesalahan dan boleh, apabila disabitkan, dipenjarakan selama tempoh tidak melebihi lima tahun atau didenda tidak melebihi satu ratus ribu ringgit atau kedua-duanya.
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).