Penal Code Section 178
Refusing oath when duly required to take oath by a public servant
178. Whoever refuses to bind himself by an oath to state the truth, when required so to bind himself by a public servant legally competent to require that he shall so bind himself, shall be punished with imprisonment for a term which may extend to six months or with fine which may extend to two thousand ringgit or with both.
Please refer to the Attorney General's Chamber of Malaysia's website for the latest law.