Singapore legislation
Section 14
Section 14
Offences
(1)
Any person who with intent to defeat the purposes of this Act or to delay or obstruct the carrying out of an investigation under this Act —
destroys, conceals or alters any book, document or record of or relating to a licensee; or
sends or attempts to send or conspires with any other person to send out of Singapore any such book, document or record or any property of any description belonging to or in the disposition or under the control of a licensee,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)
If in any prosecution for an offence under subsection (1) it is proved that the person charged with the offence —
has destroyed, concealed or altered any book, document or record of or relating to the licensee; or
has sent or attempted to send or conspired to send out of Singapore any book, document or record or any property of any description belonging to or in the disposition or under the control of the licensee,the onus of proving that in so doing he had not acted with intent to defeat the purposes of this Act or to delay or obstruct the carrying out of an investigation under this Act shall lie on him. [9E
(3)
If any person uses a bus or causes or permits a bus to be used in contravention of the provisions of this Act he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and in the case of a continuing offence to a fine not exceeding $250 for every day during which the offence continues.[10