Singapore legislation
Section 177
Section 177
Destroying or falsifying documents
Any person who, having been required to produce a document to the Authority, an inspector or an authorised person under this Act —
(a)
intentionally or recklessly destroys or otherwise disposes of it, falsifies it or conceals it; or
(b)
causes or permits its destruction, disposal, falsification or concealment,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both.