Singapore legislation
Section 196
Section 196
Misleading officer, refusal to answer questions, produce documents, etc.
Any person who —
misleads any other person on whom a duty, function or power is imposed on him or her under this Act in any material particular which is likely to affect the discharge thereof;
refuses to answer any question lawfully put to him or her, or to produce documents in his or her possession or custody lawfully demanded of him or her;
refuses to give all reasonable assistance to any person who is carrying out any duty, function or power imposed on him or her under this Act; or
refuses to attend as a witness before an inspector or any person having the powers of an inspector, or to make or subscribe any declaration required by the inspector or person having the powers of an inspector,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.