82. Destruction, concealment, mutilation and alteration of records

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 its premises or send out of Malaysia, any book, record, accounts, document, computerized data, thing or matter kept or maintained with intent to defraud the Registrar commits an offence.