Malaysia legislation
Section 59
Section 59
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 document, record, computerized data, digitalized data, plan, drawing, material, plant, equipment, machinery, goods, energy-using product, product, label, item or thing kept or maintained to defraud the authorized officer or the Commission or to prevent, delay or obstruct the carrying out of an investigation or the exercise of any power by the authorized officer or the Commission under this Act commits an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding two years or to both.