Malaysia legislation
Section 12
Section 12
(a)
shall preserve and aid in preserving secrecy with regard to all matters coming to his knowledge in the exercise or performance of any function under this Act;
(b)
shall not communicate any such matter to any person or use it to the pecuniary advantage of himself or of any other person; and
(c)
shall not suffer or permit any person to have access to any records in the possession, custody or control of any person to whom this subsection applies.
I that any informissioner under be disclosed by pt in any selfings;
npany and the rmation relating as he may con-lischarge of his accounts, records them in connection es of their res-rd to direct any company constituted company which form or to dises forthwith to ty; and guidelines and is as are necesurposes of this the exercise or his Act or for his Act, every who is or has ing any person serving secrecy coming to his performance of matter to any advantage of and erson to have session, custody from this sub-
(2)
Subsection (1) does not apply—
(a)
to the disclosure of any information authorized to be disclosed or furnished by the Commissioner; or
(b)
to the disclosure of information for the purpose of any legal proceedings brought under this Act or for the purpose of any report of any such proceedings.
(3)
Any person who—
(a)
contravenes subsection (1); or
(b)
aids, abets, counsels or procures any person to contravene subsection (1), commits an offence and is liable on conviction to a fine not exceeding ten thousand ringgit and to imprisonment for a term not exceeding one year.