Malaysia legislation
Section 30
Section 30
(a)
require the production before him of all books, deeds, contracts, vouchers and all other documents and papers which he deems necessary;
(b)
require any person holding or accountable for any such books, deeds, contracts, vouchers, documents or papers to appear before him at any such audit and examination or adjournment thereof, and to make and sign a declaration with respect to the same.
(2)
Any person failing to comply with the requirement of an auditor, made under subsection (1) or failing to produce any books of account to any person entitled to inspect the same shall be liable to a fine not exceeding two hundred ringgit.
Penalties on evading charges
54 Laws of Malaysia ACT 488