Singapore legislation
Section 62
Section 62
Penalty for evasion of duty
Any person who with intent to evade the payment of duty —
(a)
executes any instrument in which all the facts and circumstances are not fully and truly set out as required by section 5;
(b)
being employed or concerned in or about the preparation of any instrument, neglects or omits to set out fully or truly in the instrument all those facts and circumstances;
(c)
draws, makes, executes or signs, otherwise than as a witness, any instrument chargeable with duty without the instrument being duly stamped; or
(d)
fails to comply with section 32A(2),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 3 years or to both.