(1) A company may or may not have a common seal.
(2) A company which has a common seal shall have its name and registration number engraved in legible romanised characters on the seal.
(3) The company and every officer who contravene subsection (2) commit an offence.
(4) An officer of a company, or a person acting on behalf of a company, commits an offence if he uses, or authorizes the use of, a seal purporting to be a seal of the company on which its name is not engraved as required by subsection (2) and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit.