INCOME TAX ACT 1967 (ACT 53) PART VIII - OFFENCES AND PENALTIES
Section 119. Unauthorized collection.
Any person who, not being authorized under this Act to do so, collects or attempts to collect tax or a penalty under this Act 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.
