Section 140. Penalty for non-compliance with attachment of earnings order and for giving false notice or statement
(1) Any person who –
(a) fails to comply with section 84 (1) or (4); or
(b) willfully gives a false notice or statement on a material matter,
commits an offence and shall, subject to subsection (2), be punished with a fine not exceeding one thousand ringgit or with imprisonment not exceeding six months or with both such fine and imprisonment.
(2) It shall be defence for an accused person failing to comply with the attachment of earnings order under section 84 (1) to prove that he has taken all necessary and proper steps in complying with the attachment of earnings order to which such non-compliance relates.