LAWS OF MALAYSIA
PART XIV - INFORMATION GATHERING POWERS AND ENFORCEMENT PROVISIONS
Chapter 1 - Information gathering powers
Section 73. Access to records
(1) A person shall, if at any time requested by the Commission by notice in writing, allow the Commission or its authorized officer access to its records for the purpose of carrying out any of the Commission's powers and functions under this Act.

(2) A person who fails to comply with the written notice under subsection (1) commits an offence and shall, on conviction, be liable to a fine not exceeding two hundred thousand ringgit.