Malaysia legislation
Section 38
Section 38
Destruction, concealment, mutilation and alteration of records
(a)
destroys, conceals, mutilates or alters; or
Trade Descriptions 35
(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, goods or thing 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.