Section 118

destroys, conceals, mutilates or alters; or

sends or attempts to send or conspires with any other person to remove from his premises or send out of

Malaysia, any goods, documents, material, articles or things kept or maintained with intent to defraud the Assistant Controller or to prevent, delay or obstruct the carrying out of an investigation or the exercise of any power by the Assistant Controller under this Act commits an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit.