Singapore legislation
Section 94A
Section 94A
Penalty for failure to make return
(1)
Any person who fails or neglects without reasonable excuse to comply with any provision of section 62 or 71(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.
(2)
Where any person has been convicted of an offence —
for failing to comply with section 62(3) and such conviction is subsequent to a conviction for an offence for failing to comply with section 62(1);
for failing to comply with any provision of section 62 or 71(1) and such conviction is a second or subsequent conviction; or
for failing to comply with any provision of section 71(1) and such conviction is subsequent to a conviction for an offence for failing to comply with any provision of section 62,in respect of the same year of assessment, the person shall be liable to a further penalty of $100 for every day during which the offence is continued after such conviction.
(3)
Any person who fails or neglects without reasonable excuse to comply with section 62 or 71(1) in respect of any year of assessment for 2 years or more shall be guilty of an offence and shall be liable on conviction to —
a penalty equal to double the amount of tax which the Comptroller assesses the person to be liable for that year of assessment after determining, to the best of the Comptroller’s judgment, the amount of the person’s chargeable income; and
a fine not exceeding $5,000,and in default of payment to imprisonment for a term not exceeding 6 months.
(4)
Except in the case of a notice in the Gazette under section 62(1), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on the person personally or by registered post.
(5)
The Comptroller may compound any offence punishable under this section.