Section 67
Falsification, concealment and destruction of document
Any person, with intent to deceive, in respect of a document to be produced or submitted under any provision of this Act or any regulations made under this Act, who makes or causes to be made a false entry, omits to make, or causes to be omitted, any entry, or alters, abstracts, conceals or destroys, or causes to be altered, abstracted, concealed or destroyed, any entry, forges a document, or makes use of or hold in his possession a false document, purporting to be a valid document, alters any entry made in any document, or issues or uses a document which is false or incorrect, wholly or partially, or misleading, commits an offence and shall, on conviction, be liable—
(a)
where such person is an individual, to a fine not exceeding two hundred and fifty thousand ringgit or to imprisonment for a term not exceeding five years or to both; or
(b)
where such person is a body corporate, to a fine not exceeding five hundred thousand ringgit.