Section 45

destroys, conceals, mutilates or alters; or

send or attempts to send or conspires with any other person to remove from his premises, any thing or document kept or maintained with the intent to defraud any person performing duty under this Enactment or to prevent, delay, to mislead or obstruct the carrying out of an investigation commits an offence and shall, on conviction, be liable to a fine not exceeding two hundred fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.