Service Tax Act 2018 s 85
The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act or the compounding of an offence under section 80 shall not relieve any person from the liability to pay for any service tax, surcharge, penalty, fees or other money under this Act.
Cukai perkhidmatan, dsb., hendaklah kena dibayar walau apa pun apa-apa prosiding, dsb.
Pemulaan prosiding atau pengenaan suatu penalti, denda atau tempoh pemenjaraan di bawah Akta ini atau pengkompaunan suatu kesalahan di bawah seksyen 80 tidak boleh melepaskan mana-mana orang daripada tanggungan untuk membayar apa-apa cukai perkhidmatan, surcaj, penalti, fi atau wang lain di bawah Akta ini.
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).