Based on the situations below, explain the type of offence, the provision of the offence under Income Tax Act 1967, and penalty (fine/imprisonment) faced by the taxpayers:(Malaysia tax)

Fatt, a graduate of Lim Kok Wing University, founded a startup business in Selangor after he graduated. He has been earning a steady income from his business venture in 2019. However, he did not declare any of his income to the Inland Revenue Board of Malaysia by filing Income Tax Return Form, as he was afraid of not getting any government assistance thereafter as his income exceeds the limit stipulated.