Malaysia legislation
Section 136
Section 136
Any person who—
(a)
destroys, conceals, mutilates or alters; or
(b)
sends or attempts to send, or conspires with, any other person to remove from his premises or send out of
Malaysia, any book, record, document, thing or matter kept or maintained with intent to defraud the Assistant Controller or to prevent, delay or obstruct the carrying out of an investigation or the exercise of any power by the Assistant Controller under this Act commits an offence.
Offences with respect to information