Malaysia legislation
Section 63
Section 63
(a)
destroys, conceals or alters any book, account or record relating to the business of a dealer; or
(b)
sends, or conspires with any other person to send, out of Malaysia any such book, account or record, or any property of any description belonging to or in the possession or under the control of a dealer, commits an offence and is liable on conviction to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding two years or to both.
(2)
If, in a prosecution of an offence under subsection (1), it is proved that the person charged—
(a)
destroyed, concealed or altered any book, account or record mentioned in paragraph (a) of that subsection; or
(b)
sent, or conspired to send, out of Malaysia any such book, account or record, or any property mentioned in paragraph (b) of that subsection.
the onus of proving that in so doing he did not act with intent to prevent, delay or obstruct the carrying out of an examination and audit under this Part shall lie on him.