Section 62B

X belongs in Singapore under section 15 and is not a registered person;

X provides (whether or not to the person making the supply) any information for the purpose of the supply; and

X wilfully provides the information with intent to induce the person making the supply into making a determination that —

X does not belong in Singapore for purposes of the supply; or

X is a registered person.

X purchases the supply using a device; and

a mobile country code, an IP address or other information identifies the physical location of the device at the time X makes the purchase,then X, in using the device, is treated as providing information as to that physical location.

be punished with a fine equal to 3 times the amount of the tax undercharged on the supply in consequence of the person making the supply having been induced as mentioned in subsection (1)(c), or which would have been undercharged if the person making the supply had been so induced; and

also be liable to —

a further fine not exceeding $10,000; or

imprisonment for a term not exceeding 7 years,or to both.