Malaysia legislation
Section 27
Section 27
Destruction, concealment, mutilation and alteration of records
(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, accounts, document, computerized data, 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.
Act 723