Section 27

If an Inspector has reasonable cause to believe that an offence under this Act has been or is being committed on any premises or in connexion with any business carried on in any premises, he may, at all reasonable times, enter upon, search and examine the premises and may inspect, remove and detain any books, documents or other articles found therein that, in his opinion, may furnish evidence of the commission of the offence.

Any person who obstructs or impedes an Inspector in the exercise of his powers under subsection (2) commits an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding one year.