Singapore legislation

Section 28

of Inland Revenue Authority of Singapore Act 1992

Section 28

Authority’s symbol

(1)

The Authority has the exclusive right to the use of such symbol or representation as it may select or devise and display or exhibit such symbol or representation in connection with its activities or affairs.

(2)

Any person who uses a symbol or representation identical with that of the Authority, or which so resembles the Authority’s symbol or representation as to deceive or cause confusion, or to be likely to deceive or cause confusion, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.

Section 28 — Inland Revenue Authority of Singapore Act 1992