s 177 Destroying or falsifying records
177. Any person who, having been required to produce any record to the Authority, an inspector or an authorised person under this Act, or knowing that such a record is required to be so produced —(a) intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it; or (b) causes or permits its destruction, disposal, falsification or concealment, shall be guilty of an offence and shall be liable on conviction — (c) in the case of an individual, to a fine not exceeding $125,000 or to imprisonment for a term not exceeding 3 years or to both; or (d) in any other case, to a fine not exceeding $250,000.[Act 29 of 2024 wef 30/10/2024]