Service Tax Act 2018 s 79
s 79 General penalty
Any person who commits an offence under this Act for which no penalty is expressly provided shall, on conviction, be liable to a fine not exceeding thirty thousand ringgit or to imprisonment for a term not exceeding two years or to both.
Malay text (authoritative)
Penalti am
Mana-mana orang yang melakukan suatu kesalahan di bawah Akta ini yang baginya tiada penalti diperuntukkan dengan nyata boleh, apabila disabitkan, didenda tidak melebihi tiga puluh ribu ringgit atau dipenjarakan selama tempoh tidak melebihi dua tahun atau kedua-duanya.
Read this section in the full act β Β· Open Part XII β
Find Act 807 on lom.agc.gov.my β
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).