Malaysia legislation
Section 109
Section 109
A person who, with intent to defeat the purposes of this Act or to delay or obstruct the carrying out of an investigation under this Part—
(a)
conceals, destroys, mutilates or alters a book relating to a matter that is the subject of investigation; or
(b)
where such a book is in Malaysia, sends the book out of Malaysia, commits an offence and is liable on conviction to a fine not exceeding twenty-five thousand ringgit or to imprisonment for a term not exceeding two years or to both.