Section 135. Destruction, concealment, mutilation and alteration of records.
[Am. Act A1074:s.20]
Any person who -
(a) destroys, conceals, mutilates or alters; or
(b) sends or attempts to send or conspires with any other person to remove from his premises or send out of Malaysia,
any record or account in his possession that is required to be produced under this Part with intent to defraud any person, or to prevent, delay or obstruct the carrying out of an examination, audit or investigation, or the exercise of any power under this Act shall be guilty of an offence and shall on conviction be punished with a fine not exceeding ten million ringgit or imprisonment for a term not exceeding ten years or both.
[Ins. Act A1041:s.8, Am. Act A1074:s.20]
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