Lim Kang Li, 31, is said to have committed the offences under the Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001 at the Inland Revenue Board (LHDN) office here between May 4, 2018 and May 16, 2020.
Lim is alleged to have laundered RM28,885.70, RM75,133.02 and RM15,808 during the period.
The offence carries a jail term of up to 15 years and a fine not exceeding five times the amount of gratification received upon conviction.
Lim also faces two charges of under-declaring her income totalling RM131,150 for 2018 when she should be paying tax of RM28,885.70, and under-declaring her income totalling RM309,100 in 2019 when she should be paying tax of RM75,133.02.
If found guilty, she could be fined up to RM10,000 and pay a penalty double the amount of balance tax payable.
These offences were allegedly committed at the same place between May 4, 2018 and May 2, 2019.
Lim was also charged with non-submission of tax returns for the assessment year of 2019.
This offence, under Section 112 (1) of the Income Tax Act 1967, carries a fine up to RM20,000 or a maximum six months’ jail term or both.
She committed the offence on May 16, 2020 at the same place.
Deputy public prosecutors Mohd Sabri Othman, Rohaiza Abd Rahman and Adip Sabir Abdullah appeared for LHDN, while lawyers Goh Kim Lian and Krishnan Kesavan Nair represented Lim.
Sessions judge Ahmad Kamar Jamaludin offered bail of RM20,000 in one surety and ordered Lim to surrender her passport to the court.
He also ordered Lim to report to the nearest police station once a month pending the outcome of her trial.
The case has been fixed for mention on Nov 8 to allow the prosecution to deliver documents to the defence before trial begins.
Sixteen people, including Lim, were charged in the Petaling Jaya sessions court in April with being members of an organised crime group.
However, Nicky Liow, a 33-year-old with a “Datuk Seri” title, and his assistant, Niu Zhe, were charged in absentia as they are on the run.
The other 14 were detained under the Security Offences (Special Measures) Act 2012 (Sosma), which does not allow for bail. Lim is in Kajang prison.