LAWS OF MALAYSIA
PART XIV - INFORMATION GATHERING POWERS AND ENFORCEMENT PROVISIONS
Chapter 1 - Information gathering powers
Section 74. Incorrect records
(1) A person shall not, in purported compliance with a requirement imposed by the rules made by the Commission under paragraph 101 (p) in relation to record-keeping, make a record of any matter or thing in such a way that it does not correctly record the matter or thing.

(2) A person who contravenes this section commits an offence and shall, on conviction, be liable to a fine not exceeding twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both.