s 38 Evasion of departure levy, fraud
(1) Any person who, with the intent to evade or to assist any other person to evade departure levy— (a) omits from a return any information in relation to any matter affecting his liability to charge departure levy or the amount of the departure levy collected; (b) makes any false statement or false entry in any return furnished, or claim or application made, under this Act or the regulations made under this Act; (c) gives any false answer, whether in writing or otherwise to any question asked or request for information made in accordance with the provisions of this Act or the regulations made under this Act; (d) prepares or maintains, or authorizes the preparation or maintenance of, any false book of accounts or other false records, or falsifies or authorizes the falsification of any book of accounts or records; or (e) makes, uses or authorizes the use of any fraud, artifice or contrivance, commits an offence. (2) Any person who commits an offence under subsection (1) shall, on conviction— (a) be liable to a fine not exceeding one million ringgit or to imprisonment for a term not exceeding five years or to both; and (b) where the offence relates to the deficiency of departure levy, be liable to a penalty equal to the deficient amount. (3) Where in any proceedings under this section it is proved that a false statement or false entry, whether by omission or otherwise, has been made in any return furnished, or claim or application made, under this Act or the regulations made under this Act by or on behalf of any person or in any books of account or other records maintained by or on behalf of any person, that person shall be presumed until the contrary is proved to have made that false statement or false entry with intent to evade departure levy. (4) Any reference in this section to a person who makes, uses or authorizes the use of any fraud, artifice or contrivance includes a reference to a person who, without the authority of the Director General or a senior officer of customs— (a) destroys, damages, erases, alters or manipulates data stored in, or used in connection with, a computer; (b) introduces into, or records or stores in, a computer by any means data for the purpose of— (i) destroying, damaging, erasing, altering or manipulating data stored in, or used in connection with, a computer; or (ii) interfering with, interrupting or obstructing the lawful use of a computer, or the data stored in, or used in connection with, a computer; or (c) otherwise uses a computer, the purpose or effect of which is to evade departure levy. (5) For the purposes of subsection (4), “data” includes any computer program or part of a computer program. (6) In any prosecution under this section, any evasion of departure levy shall be deemed to be with the knowledge of the accused unless the contrary be proved by the accused.