Section 53A
Access to recorded information or computerised data
Any officer of excise exercising his powers under sections 51, 52 and 53 shall be given access to any recorded information or computerised data, whether stored in a computer or otherwise.
(2)
In addition, an officer of excise exercising his powers under sections 51, 52 and 53—
(a)
may inspect and check the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with that information or data;
(aa) may make copies of or take extracts from the recorded information or computerized data referred to in subsection (1) as he deems necessary; and
(b)
may require—
(i)
the person by whom or on whose behalf the officer of excise has reasonable cause to suspect the computer is or has been so used; or
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(ii)
the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material, to provide him with such reasonable assistance as he may require for the purposes of this section.
(3)
For the purposes of subsection (1), “access” includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of recorded information or computerised data.
(4)
Any person who contravenes subsection (1) or paragraph (2)(b)
shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.