This Ruling considers:
- what facilities and assistance a person should provide to the Director General or an authorized officer;
- the consequences of failing to provide such facilities and assistance.
Failure to provide reasonable facilities or assistance or both to the Director General or an authorized officer, in the exercise of his powers, is an offence under the Act. On conviction, the offender may be liable to a fine of RM1,000 up to RM10,000 or to imprisonment for a term of up to one year, or to both.
The above Public Ruling can be viewed and downloaded from the IRB’s website at the following link: http://www.hasil.gov.my/pdf/pdfam/PR7_2000.pdf