22 Laws of Malaysia ACT 88 Special powers of investigation 20. (1) Notwithstanding anything in any other law contained, the Public Prosecutor, if satisfied that there are reasonable grounds for suspecting that an offence under this Act has been, or is about to be, committed by any person, may by order authorize any police officer not below the rank of Assistant Superintendent named in such order to make an investigation in the matter in such manner or mode as may be specified in such order. Such order may authorize the investigation of any bank account or any other account or any article or any document which may be with any person or at any place and shall be sufficient authority for the disclosure or production by any person of all or any information or accounts or articles or documents as may be required by the officer so authorized. (2) Any person who fails or refuses to disclose such information or to produce such accounts or articles or documents to the person so authorized shall be guilty of an offence punishable with a fine not exceeding two thousand ringgit or imprisonment for a term not exceeding one year or with both. (3) An authorization to a police officer under subsection (1) to investigate a bank account shall be deemed to include an authorization to inspect any banker’s book considered relevant by the police officer so authorized, and such police officer may, at all reasonable times, enter the bank specified in such order and inspect such books kept therein and may take copies of any relevant entry in any such book. (4) For the purpose of this section— “bank” includes— (a) any bank licensed under the Banking and Financial Institutions Act 1989 [Act 372]; (b) any co-operative society registered under any written law relating to co-operative societies; (c) the Bank Simpanan Nasional; (d) any finance companies registered under the Banking and Financial Institutions Act 1989; and “banker’s book” includes ledgers, day books, cash books, account books and all other books and documents used in the ordinary course of the business of the bank.