Singapore legislation

Section 22

of Entertainments Duty Act

Section 22

Penalties

Amended by19/73

(1)

Except in any case provided for by subsection (3), any person convicted of an offence under this Act or any of its rules shall, when no other penalty has been specifically provided for the offence, be liable to a fine not exceeding $500 for a first offence and, in respect of a second or subsequent offence, to a fine not exceeding $2,000.

Amended by19/73

(2)

When any person convicted of an offence under this Act or any of its rules is the proprietor of an entertainment and the court convicting that person is of opinion that by reason of the offence any duty which ought to have been paid has not been paid or that the offence was committed with a view to the evasion of such duty that person shall also be liable to a fine not exceeding 10 times the amount of the duty.

(3)

Any person admitted to any entertainment who is guilty of an offence under this Act shall when no other penalty has been specifically provided by this Act or any of its rules be liable to a fine not exceeding $100.