s 371 Destruction, concealment, mutilation and alteration of records
A person who— (a) destroys, conceals, mutilates or alters; or (b) sends or attempts to send or conspires with any other person to remove from its premises or send out of Malaysia, any record or account required to be kept or maintained under this Act or rules of the stock exchange, futures exchange or approved clearing house with intent to defraud any person, or to prevent, delay or obstruct the carrying out or the exercise of any power under this Act commits an offence and shall, on conviction, be liable to a fine not exceeding ten million ringgit or to imprisonment for a term not exceeding ten years or to both.