Malaysia legislation
Section 193
Section 193
Any person who prepares, signs, approves or concurs in any—
(a)
account, statement, return, report or other document required to be submitted to the Corporation under this Act that he knows or has reason to believe is false, or contains false or misleading information; or
(b)
return that does not present fairly information required to be submitted to the Corporation under this Act, commits an offence and shall, on conviction, be liable to a fine not exceeding three million ringgit or to imprisonment for a term not exceeding three years or to both and shall, in addition, be liable to a daily fine not exceeding thirty thousand ringgit for every day the offence continues after conviction.
196
Failure to provide information, etc.