Departure Levy Act 2019 s 21
s 21 Period for institution of prosecution for non-payment of departure levy
(1) Subject to subsection (2), prosecution for an offence under subsection 20(3) may be instituted after the expiry of the period specified in paragraph 20(2)(c).
(2) No prosecution for an offence under subsection 20(3) shall be instituted against the registered person who has paid the amount of the departure levy due and payable, and the penalty specified under subsection 20(2) within the period specified in the same subsection.
Malay text (authoritative)
Tempoh pemulaan pendakwaan bagi levi pelepasan yang tidak dibayar
(1) Tertakluk kepada subseksyen (2), pendakwaan bagi suatu kesalahan di bawah subseksyen 20(3) boleh dimulakan selepas habis tempoh yang dinyatakan dalam perenggan 20(2)(c).
(2) Tiada pendakwaan bagi suatu kesalahan di bawah subseksyen 20(3) boleh dimulakan terhadap orang berdaftar yang telah membayar amaun levi pelepasan yang genap masa dan kena dibayar, dan penalti yang dinyatakan di bawah subseksyen 20(2) dalam tempoh yang dinyatakan dalam subseksyen yang sama.
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Find Act 813 on lom.agc.gov.my ↗
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).
