Malaysia legislation
Section 48
Section 48
A person who—
(a)
destroys, conceals, mutilates or alters any record or account required to be kept or maintained under any of the provisions of this Act; or
60 Laws of Malaysia ACT 453
(b)
sends or attempts to send or conspires with any other person to send out of Malaysia any such record or account, with intent to defraud any person, or to prevent, delay or obstruct the carrying out of an examination, investigation or audit, or the exercise of a power under this Act shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten million ringgit or to imprisonment for a term not exceeding ten years or to both.
Furnishing false or misleading information