INCOME TAX ACT 1967 (ACT 53) PART VIII - OFFENCES AND PENALTIES
Section 118. Offences by officials.
Any person having an official function under this Act who-
(a) otherwise than in good faith, demands from any person an amount in excess of the tax or penalties due under this Act;
(b) withholds for his own use or otherwise any portion of any such tax or. penalty collected or received by him;
(c) otherwise than in good faith, makes a false report or return (orally or in writing) of the amount of any such tax or penalty collected or received by him;
(d) defrauds any person, embezzles any money or otherwise uses his position to deal wrongfully with the Director General or any other person,
shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
