Section 101

Any person who, without reasonable excuse, refuses or fails to comply with a requirement imposed under section 96, 97(5), 99(3)(d) or (7) or 100, or pursuant to an authorisation mentioned in section 98(2)(d), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.

Any person who, in purported compliance with a requirement imposed under this Subdivision, provides information or makes a statement that is false or misleading in a material particular shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.

It is a defence to a prosecution for an offence under subsection (2) if the defendant proves that he or she believed on reasonable grounds that the information or statement was true and not misleading.

Any person, who conceals, destroys, mutilates or alters any book, equipment or article relating to a matter that the Authority is investigating or about to investigate under this Division or who, where any such book, equipment or article is within the territory of Singapore, takes or sends the book, equipment or article out of Singapore, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both.

Any person who, without reasonable excuse, obstructs or hinders the Authority in the exercise of any power under section 96, 99 or 100, or obstructs or hinders a person who is exercising any power under section 97(1) or (5) or executing a warrant issued under section 98, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.

Any occupier or person in charge of any premises who fails to provide, to any person who enters those premises under section 97(1) or under a warrant issued under section 98(1), all reasonable facilities and assistance for the effective exercise of that person’s powers under section 97(1) or (5) or under the warrant (as the case may be) shall be guilty of an offence and 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.[76