Singapore legislation
Section 101
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 101
Offences and penalties
(1)
Any person who contravenes section 36 or 42 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 2 years or to both.
(2)
Any person who —
obstructs or hinders any senior officer of customs or officer of customs acting in the discharge of his duty under this Act; or
fails to produce to a senior officer of customs or officer of customs any invoices, bills of lading, certificates of origin or of analysis or any other documents relating to the export of any export product or export produce which the officer may require,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.
(3)
Any person required by a senior officer of customs or officer of customs to give information on any subject into which it is the officer’s duty to inquire and which it is in the person’s power to give, who refuses to give such information or furnishes as true information that which he knows or has reason to believe is false shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.
(4)
When any such information is proved to be untrue or incorrect, in whole or in part, it is no defence to allege that the information, or any part thereof, was furnished inadvertently, without criminal intent or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.
(5)
Nothing in subsection (3) shall oblige a person to furnish any information which would have a tendency to expose him to a criminal charge or to a penalty or forfeiture.