Singapore legislation
Section 24
Section 24
Failure to keep prescribed book or make prescribed entry or making false entry
A person who, being required under any rules made under this Act to keep any book or to make any entry in any book —
(a)
omits or fails duly to keep that book or make an entry;
(b)
obstructs or prevents the inspection of that book or entry; or
(c)
makes a false entry,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $3,000 in addition to double the value of any articles sold of which the person has failed to make an entry or respecting which he has made a false entry.