Section 24

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, 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.