Singapore legislation
Section 63
Section 63
Offences
(1)
Any person who, without reasonable excuse, fails to do anything required of the person by notice under section 58(6) or 60(3) 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 and, in the case of a continuing offence, to a further fine not exceeding $50 for every day or part of a day during which the offence continues after conviction.
(2)
Any person who —
intentionally alters, suppresses or destroys any document or information which the person has been required by notice to produce under section 58(6) or 60(3); or
in producing any document or information required under section 58(6) or 60(3), makes any statement which the person knows to be false in a material particular or recklessly makes such a statement,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)
If any person fails to comply with a notice under section 58(6) or 60(3), the court may, on the application of an inspector, make such order as the court thinks fit to secure compliance with such notice, and any such order may provide that all the costs and expenses of and incidental to the application must be borne by such person or by any officer of a company or other association who is responsible for the failure.
(4)
A person is not excused from answering a question or producing evidential material in response to a notice or requirement made by an inspector under this Part on the ground that the answer, or the production of the material, might tend to incriminate the person.
(5)
Where a person claims, before answering a question or producing evidential material that the person is required by an inspector under this Part to give, that the answer or the production of evidential material might tend to incriminate the person —
that answer or evidential material;
the giving of the answer or production of evidential material; and
any information, document or thing obtained as a direct or indirect consequence of the giving of the answer or the production of evidential material,are not admissible in evidence against that person in any civil proceedings or any criminal proceedings other than proceedings for an offence in respect of the falsity of the answer or evidential material produced.
(6)
Subsection (5) applies despite any other written law.[43F