Section 138

makes, orally or in writing, or signs any declaration, certificate or other document required by this Order which is untrue or incorrect in any particular;

makes, orally or in writing, or signs any declaration or document, made for consideration of any officer of customs on any application presented to him, which is untrue or incorrect in any particular, or which is incomplete by omitting material particular therefrom;

counterfeits or falsifies, or uses, when counterfeited or falsified, any document which is or may be required by this Order, or any document used in the connection of any business or matter relating to customs;

Incorporating amendments until S 40/2018

(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020

83

BLUV as at 08th August 2018

fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to customs;

being required by this Order to make a declaration of dutiable goods imported, exported or transshipped, fails to make such declaration as required; or

fails or refuses to produce to a proper officer of customs any document required to be produced under section 93, shall be guilty of an offence and liable on conviction to a fine not exceeding $40,000 or the equivalent of the amount of customs duty payable, whichever is the greater, imprisonment for a term not exceeding one year or both.

that such declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, such document; or

where any declaration was made or recorded in the Malay or English languages by interpretation from any other language, that such declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant.