Section 36

to produce to the enforcement officer, any book of account of wages, register, financial statement or other document whether in physical form or in electronic medium; and

to make copies of, or extracts from any book of account of wages, register, financial statement or other document

28 Laws of Malaysia and to produce copies or extracts of such documents, as the case may be, to the enforcement officer.

Any person who refuses or fails to comply with the direction made by the enforcement officer under this section commits an offence.

Enforcement officer may retain documents