182. Destroying, concealing etc of books, accounts etc.

Any person who, with intent to prevent, delay or obstruct the carrying out of any examination and audit under this Order -

{a}

destroys, conceals or alters any books, accounts, assets or records relating to the business of a holder of a capital markets services licence; or

(b J sends or attempts to send or conspires with any other person to send out of Brunei Darussalam, any books, accounts, assets or records of any description belonging to, or in the possession of, or under the control of a holder of a capital markets services licence, is guilty of an offence and liable on conviction to a fine not exceeding $5,000,000, imprisonment for a term not exceeding 5 years or both.