Singapore legislation
Section 236
Section 236
Penalty for destruction, falsification, etc., of books
Every officer or contributory of any company which is in judicial management or is being wound up who destroys, mutilates, alters or falsifies any books, papers or securities, or makes or is privy to the making of any false or fraudulent entry in any register or book of account or document belonging to the company with intent to defraud or deceive any person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years.