Singapore legislation
Section 71
Section 71
Penalty for destroying, concealing or altering records or sending records or other property out of Singapore
(1)
A person who, with intent to defeat the purposes of this Part or with intent to prevent, delay or obstruct the carrying out of any examination and audit under this Part —
destroys, conceals or alters any book, account, record or document relating to the business of a relevant person; or
sends or attempts to send or conspires with any other person to send out of Singapore any such book, account, record or document or any property of any description belonging to or in the disposition of or under the control of a relevant person,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 —
destroyed, concealed or altered any book, account, record or document referred to in subsection (1); or
sent or attempted to send or conspired to send out of Singapore any such book, account, record or document or any property referred to in subsection (1),the onus of proving that in so doing he did not act with intent to defeat the purpose of this Part or with intent to prevent, delay or obstruct the carrying out of an examination and audit under this Part shall lie on him.