Singapore legislation
Section 4B
Section 4B
Offence of obstructing, etc., Director‑General or authorised officer in exercise of powers, etc.
(1)
A person who, without reasonable excuse —
obstructs, hinders or delays the Director‑General or an authorised officer in the exercise of any power under section 4 or 4A;
neglects or refuses to produce any document, material or thing or to provide any information as required under section 4A;
produces any document, material or thing, or provides any information, as required under section 4A, that is false or misleading in any material particular; or
neglects or refuses to attend before the Director‑General or authorised officer as required under section 4A,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 and, in the case of a second or subsequent offence, to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 months or to both.
(2)
To avoid doubt, for the purposes of subsection (1)(a) or (b), it is a reasonable excuse for a person to refuse or fail to provide any information, produce any document or answer any question if doing so might tend to incriminate that person.