Singapore legislation
Section 18
Section 18
Evasion of cess
(1)
Any person who wilfully with intent to evade or to assist any other person to evade cess —
omits from a return made under this Act or any regulations made under this Act any information in relation to any matter affecting the amount of cess payable which should be included;
makes a false statement or entry in any return made under this Act or any regulations made under this Act;
gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Act or any regulations made under this Act;
prepares or maintains or authorises the preparation or maintenance of any false book of accounts or other records or falsifies or authorises the falsification of any book of accounts or other records; or
makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance,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 of not less than 6 months or to both.
(2)
Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this Act or any regulations made under this Act by or on behalf of any person or any book of accounts or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade cess.