s 25 Offence to destroy, alter, etc., records
25.—(1) A person who, with intent to prevent, delay or obstruct the carrying out of any examination and audit under this Part —(a) destroys, conceals or alters any book, account or record relating to the business of a commodity broker; or (b) sends, or conspires with any other person to send, out of Singapore any such book, account or record, or any property of any description belonging to or in the possession or under the control of a commodity broker, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 2 years or to both. (2) If, in a prosecution for an offence under subsection (1), it is proved that the person charged —(a) destroyed, concealed or altered any book, account or record mentioned in subsection (1)(a); or (b) sent, or conspired to send, out of Singapore any such book, account or record, or any property mentioned in subsection (1)(b), the person is presumed until the contrary is proved, that in so doing the person did not act with intent to prevent, delay or obstruct the carrying out of an examination and audit under this Part.