Section 38C

destroys, conceals, mutilates or alters; or

sends or attempts to send or conspires with any other person to remove from its premises or send out of Malaysia,

Companies Commission of Malaysia 47

any book, record, account, document, computerized data or thing kept or maintained with intent to defraud the Commission or the Registrar or to prevent, delay or obstruct the carrying out of an investigation or the exercise of any power by the Commission or the Registrar under this Act or the laws specified in the First Schedule, commits an offence and shall, on conviction, be liable to a fine not exceeding five million ringgit or to imprisonment for a term not exceeding ten years or to both.

Tipping-off