Singapore legislation
Section 50
Section 50
Power of Authority to requisition information
(1)
The Authority or any person the Authority authorises in that behalf may by notice require any person to provide the Authority or the person so authorised, within the period specified in the notice, with all such documents or information relating to all such matters as the Authority may require for the purposes of this Act and as are within that person’s knowledge or in that person’s custody or under that person’s control.
(2)
Any person who, on being required by any notice under subsection (1) to provide any document or information, fails to comply with any requirement of the notice shall be guilty of an offence.
(3)
Any person who —
intentionally alters, suppresses or destroys any document which the person has been required by any notice under subsection (1) to provide; or
in providing any estimate, return or other information required of the person under any notice under subsection (1), makes any statement which the person knows to be false in a material particular, or recklessly makes any statement which is false in a material particular,shall be guilty of an offence.
(4)
Any person guilty of an offence under subsection (2) or (3) 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.