Malaysia legislation
Section 24
Section 24
Destruction, concealment, mutilation or alteration of records, etc.
(a)
destroys, conceals, mutilates or alters; or
(b)
sends or attempts to send or conspires with any other person to remove from its premises or send out of
Malaysia, any record, book, account, document, computerized data or other thing kept or maintained with intent to defraud the Commission or to prevent, delay or obstruct the carrying out of an investigation or the exercise of any power by the Commission under this Act commits an offence.
Search and seizure with warrant