Cancellation of Employment pass/Visa after stage 2 approval

Hi Team,

My spouse got an offer at Cyberjaya with one of the MNC in category1.
The employer has processed his EP and it has gone through both stage 1 and stage 2 successfully.
He is supposed to travel in a week's time. Now my spouse and our families are worried about covid-19 which spreading all over the world rapidly.

What would be the consequences if we decide not to travel to Malaysia?
Would there be any penalty ?
Do we need to repay the EP processing fee? If yes approximately how much it would be?
Will there be any legal issues from the employer/Immigrations center if we decline the job and EP?

Looking forward to your response.

Could someone answer my query, please? we are worried as the date of joining is approaching.