Singapore legislation
Section 10
Section 10
Penalty
(1)
If the promoter fails to deliver the statement within the time prescribed by section 6(2) to the Commissioner as provided in section 6, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $500.
(2)
If the promoter, with intent to evade the duty chargeable under this Act, fails to deliver the statement to the Commissioner as provided in section 6 or delivers such statement which is false in any material particular, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or 4 times the amount of the duty payable, whichever is higher.