Singapore legislation
Section 2G
Section 2G
Refusal to provide information, etc.
(1)
Any person who fails to comply with a requirement imposed on the person under section 2C, 2D or 2F 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 12 months or to both.
(2)
If a person is charged with an offence under subsection (1) in respect of a requirement to produce a document, it is a defence for the person to prove that —
the document was not in the person’s possession or under the person’s control; and
the person had a reasonable excuse for failing to comply with the requirement.
(3)
If a person is charged with an offence under subsection (1) in respect of a requirement —
to provide information;
to provide an explanation of a document; or
to state where a document is to be found,it is a defence for the person to prove that the person had a reasonable excuse for failing to comply with the requirement.
(4)
Failure to comply with a requirement imposed under section 2C is not an offence if the person imposing the requirement has failed to act in accordance with that section.