BP36303 LAW FOR ACCOUNTANTS

SEMESTER 1, 2015/2016

INDIVIDUAL ASSIGNMENT (ARTICLE REVIEW)

Review of Mimi Kamariah Majids Malaysia; Sentencing White-collars

offenders
(Mimi

Kamariah Majid, (1996),"Malaysia: Sentencing White-Collar Offenders",

Journal of Financial Crime, Vol. 3 Iss 4 pp. 403 405)

I hereby confirm that the work contained in this assignment is solely our own,
except for reliance on material that is identified and cited according to accepted
academic practice.

Name

Matric No

SITI KHADIJAH BINTI SOHOT

BB12110551

Prepared For:

Madam Ida Shafinaz Mohamed Kamil

Article Review
Malaysia: Sentencing White-collars offenders by Mimi Kamariah Majid.
The article is about the white collar which is also known as commercial
crime which quite popular in Malaysia and Commercial Crime Division of is
Criminal Investigation Department (CID) are the body who are responsible in
dealing with offences that relates to white crimes. Such as breach of trust, fraud,
forgery, counter feinting, and etc. In year 1985 the total of cases in white crimes
is getting increased which quite worrying and CID increased their personnel and
manpower in way to manage the problem arises. Due to the increasing in the
number of white crime cases, the department investigated have to face a loss
that also increase year by year. This article also mention about the punishment
that not very consistent and they try to take an improvement in imposing a
punishment toward the person that commit the crime. In way to settle some of
white crime cases, the courts have been referred to some English cases and
principles in way to impose a punishment towards the criminal. There is some
seminar that held by Ministry of National Unity and Community Development In
March 1992 with the objective to study, interalia, and the possibility of
introducing whipping as a punishment for such offences.

A few sections have

been mention in this article regarding the punishments that are mandatory
whipping and mandatory imprisonment. Those sections have different kind of
punishment where the difference can be seen through the year and the fine
charge. The court still needs to refer to Criminal Procedure Code (CPC) for
assistance other than Penal Code. So then in early 1995, the CPC (Amendment)
Act was passed and took effect after Penal Code was enforced.

As we all know, a white collar crime may be the best described as a crime
committed by a person inside a business or goverment organization, and where
the person takes advantage of his professional or clerical position to carry out the
crime. The one who always be the victim of this crime sometimes did not realize
that they are victims. As in the article, it does mention one of the white collar
cries which is embezzlement where it is the fraudulent conversion of property by
a person to whom the property by a person to whom the property has been
entrusted. Some cases are being discussed in the articles which lead to

discussion on the punishment that suitable for the person who commit crimes.
Back in September 1993, The Penal Code (Amendment) Act was passed
amending certain provisions relevant to white collar offenses by making certain
terms and certain offences much clearer, and introducing the punishments of fine
ad whipping. So now days, a few section under Penal code still being imposed in
way to be referred by the court. The article do mention about the section that
involve in embezzlement. Embezzlement is different form robbery that in the
case of embezzlement, the property has been directly or indirectly entrusted to
the person who takes the property for his own use. While for robbery the property
is taken by someone who has not been entrusted with it. The article much more
focusing on embezzlement rather than other white crimes. Its much more touch
on the act that been use in way to imposed a punishment towards the criminal.
As from the articles, there are several offences that being discuss. The
court does refer to Penal Code in way to make the criminal liable and do refer to
Criminal Procedure Code (CPC) for assistance. The first section that being
mention in the article is sec.403, where whoever dishonestly misappropriates or
converts to his own use moveable property shall be punished with imprisonment
for term which shall not be less than 6 months and do or more than 5 years and
with whipping and shall also be liable to fine. In section 404 as stated in the
article it does provides two variant where the first variant is the imprisonment is
mandatory which is shall not less than six months and not more than five years,
and whipping is mandatory, but fine is an optional. While for the second variant,
the mandatory imprisonment shall not be less than one year and not more than
ten years and the whipping is mandatory as well. But the fine are remain
optional. The article do mention about section 406 under Penal Code which is
provide for the crime of criminal breach of trust. Other than section 406, section
405 do take place in criminal breach of trust which are not mention in the articles
where in Section 405 mention that whoever that being in any manner entrusted
the property dishonesty misappropriates or converts to his own use or disposes
of that property in violation of any direction of law describing the mode in which
such trust is to be discharged, or any legal contract, expressed or implied, which
he has made touching the discharge of such trust commits a criminal breach of
trust. As section 405 are stated the meaning of crime of CBT, thus section 406
do explain about the punishment of CBT, where the criminal shall be punished
with imprisonment for a term which shall not be less than 1 year and not more
than 10 years and with whipping and shall also be liable to fine. In the article do

mention about sec407 where it does provide a variant where the offender
commits CBT when he is entrusted with property as a carrier, wharf-owner, or
warehouse-keeper. While the section 408 provides for criminal breach f trust by
the clerk or servant. All of this three situations, the punishments are mandatory
whipping and mandatory imprisonment of or less than one year and not more
than ten years and the fine will be optional for all three cases. As for CBT under
section 409, the CBT is one committed by a person in respect of property which
he was entrusted with or over he has dominion, in his or her capacity as a public
servants or an agent. This variant is the most serious and calls for mandatory
whipping and imprisonment of not less than two years and not more than 20
years. We can see from the article the writer are try to expose us with the
punishment in detail. For all seven offences, the number of strokes for whipping is
not specified. The court has to refer to the Criminal Procedure Code (CPC) for
assistance. Section 288 (i) states that when the accused is sentenced to
whipping, the number of strokes must be specified in the sentence. Whereby the
offender is an adult, the maximum number of strokes is 24 and for the juvenile
offender the maximum is ten. Subsection (v), however, implies that if the
offender is charged at different trials with any two or more distinct offences any
two or more of which are legally punishable by whipping, the combined
sentences of whipping awarded by the court for any such offences may exceed
24 strokes for adults and ten strokes for juveniles. Other than touch on more
detail about the whipping, the article also share about the amount of fine that
being charged to the criminal. The Penal code sections referred to above do not
stipulate any amount. Section 283(i) of the CPC provides that in such cases
where no amount is stipulated, the court may impose any amount which is not
excessive.
This article does specifically mentioning about the embezzlement which
covers only one of white collar crime in criminal law. As what that we have study
in Law for accountant, we do have some others white collar crimes, which is
cheating, theft, fraud related offences bribery, money laundering, and computer
crimes. All of these crimes are quite popular in corporate world that need to be
mention and alert. As this journal did not exposed all of this crimes, whereas all
of this crimes also important nowadays. Exposure about the punishment that
relate to this crimes is needed also as this crime also the critical criminal that
happen nowadays. There is much section that involve in white collar crimes that
need to be exposed to outsider so that they will be aware of what really happen

in corporate world. This is because of sometimes the victims may not even
realize that they are the victims. The article did expose in detail about the
embezzlement which is quite good for outsider knowledge that may not aware
about the punishment that related to this crime. Some may take an easy look
towards the crime. Other than that, we can see that the writer also disclose some
section that not being mention in our subject which slightly give an extra
knowledge for us to know more about the concerning law that relate to white
collar crimes. The increase in number of white collar crime from back then is
quite worrying and so does nowadays. Such crimes are getting increase which we
need to stay alert in way to make sure the crimes are not getting increase
through the year. The writer do giving a clear explanation on what punishment
should be imposed towards the criminal of white collar crimes. Some of examples
of cases that happen back then are being solved through reviewing some
principal and English cases to settle it. And in September 1993, the Penal code is
take place as a referring act to settle down all the cases that relate to criminal
law in corporate world.
The amendments to the Penal code in the section that being mention in
the articles purportedly to deter persons from committing those offences. All the
section that being amendment is one of way of school discipline to the criminal
out there. Especially in whipping punishment. But thee an issue arise whether all
the punishment that being imposed are enough to deter persons from
committing white collar crimes. Some may argue even the whipping punishment
are being imposed, there is no certainty of effective deterrence. Due to the
complexities of modern business, white collar crimes can be difficult to detect.
Some may not know the crimes are happen and exist around them. By exposing
all of the information such as in the article, people will surely notice and keep
alert with their surroundings. As the legal action can be taking once the crimes
can be identified. So as conclusion, the articles do give a good knowledge
holistically.
(1742 words)