Singapore legislation
Section 20
Section 20
Offences of non-compliance with section 12, etc.
(1)
If the promoter of any private lottery fails to comply with any of the provisions of section 12, the promoter shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
(2)
The promoter of any private lottery who submits to the Commissioner any book of accounts or return which is incorrect in any material particular shall be guilty of an offence for which, on conviction, the promoter shall pay a penalty equal to the amount of duty underpaid or would have been so underpaid in consequence of the offence if the offence had not been detected and shall also be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 2 years or to both.
(3)
The promoter of any private lottery who, with intent to evade the duty chargeable under this Act —
fails to submit any audited account to the Commissioner; or
submits to the Commissioner any audited account which is false in any material particular,shall be guilty of an offence for which, on conviction, the promoter shall pay a penalty of 4 times the amount of the duty underpaid or would have been so underpaid in consequence of the offence if the offence had not been detected and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 5 years or to both.