Malaysia legislation
Section 48
Section 48
Destruction, concealment, mutilation and alteration of records
(a)
destroys, conceals, mutilates or alters; or
(b)
sends, attempts to send or conspires with any other person to remove from his premises or send out of Malaysia, any goods, document, material, article or thing 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 Act commits an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit.
Powers of arrest, search, seizure, etc.
Power of arrest