Malaysia legislation
Section 12
Section 12
False entries, etc., in books, documents, etc.
(a)
make or cause to be made a false entry;
(b)
omit to make, or cause to be omitted, an entry; or
(c)
alter, abstract, conceal or destroy, or cause to be altered, abstracted, concealed or destroyed, any entry, in any book or record, or in any report, slip, statement or other document whatsoever, relating to the business, affairs, transactions, conditions, property, assets, liabilities or accounts of any participating investing institution, or any primary investing institution, or any depository institution, or of the Bank.
Contravention of Act, penalty therefore and criminal liability of institutions, directors, etc.