Malaysia legislation
Section 76
Section 76
Any person—
(a)
who fails to produce such book, minute book, register, document, financial statement, material or article required by the inspector under section 68; or
(b)
who obstructs or hinders an inspector from performing functions of verification or inspection under this Act, commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding one year or to both.
Offences relating to repayment by employer and self-employed person