He was found guilty on Jan 11 for manipulation of Repco Holdings Bhd shares.
Low, who was supposed to be sentenced by the court today, was initially charged in 1999 under Section 84(1) of the Securities Industry Act 1983 (SIA) after committing the offense in 1997.
However, in 2013, following an appeal by the SC, the Court of Appeal unanimously overturned the decision by the High Court and Sessions Court to acquit Low over manipulating Repco's shares.
Low was then ordered to enter his defence at the Sessions Court. Throughout the course of the 17-year case, nearly 30 witnesses were called from both sides, including stock market and stock valuation experts.
A person found guilty under the SIA would be liable to a minimum fine of RM1mil and maximum jail term of up to 10 years.