136. “Destruction, concealment, mutilation and alteration of records, etc.

Any person who—

destroys, conceals, mutilates or alters; or

sends or attempts to send, or conspires with, any other person to remove from his premises or send out of Malaysia, any book, record, document, thing or matter 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