Singapore legislation
Section 10
Section 10
Keeping proper records
(1)
Every secondhand goods dealer shall keep in his shop —
records of the particulars of all goods bought by him, including the dates of purchase, the names and addresses of the persons from whom he bought the goods and such other particulars as may be prescribed; and
records of the particulars of all goods sold by him, including the dates of sale, the names and addresses of the persons to whom he sold the goods and such other particulars as may be prescribed.
(2)
Every secondhand goods dealer shall submit to the Licensing Officer the records referred to in subsection (1) at such time and in such format and through such medium (whether electronic or otherwise) as the Licensing Officer may require.
(3)
Every secondhand goods dealer shall retain the records referred to in subsection (1) for a period of not less than 5 years from the end of the financial year in which the transactions or operations to which those records relate are completed.
(4)
Subsection (3) shall also apply in relation to any record kept under section 10 of the repealed Secondhand Dealers Act (Cap. 288, 1985 Ed.) in force immediately before 1st December 2007.
(5)
Every secondhand goods dealer shall produce the records referred to in subsection (1) for examination at any time on demand by any Magistrate, Justice of the Peace, the Licensing Officer or a police officer.
(6)
Any person who —
contravenes subsection (2), (3) or (5); or
in compliance or purported compliance with subsection (2), (3) or (5), fabricates, keeps, submits or produces to the Licensing Officer or to a Magistrate, Justice of the Peace or police officer, any record which he knows is false or misleading,shall be guilty of an offence.[Secondhand Dealers 1985 Ed., s. 10]