Singapore legislation
Section 56
Section 56
Offences relating to submissions of verified emissions reports
(1)
A person that fails to submit a verified emissions report in accordance with sections 11 and 12 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000, and to a further penalty of $50 for every day or part of a day during which the offence continues after conviction.
(2)
Without affecting subsection (1) and subject to subsections (3), (4) and (5), a person that —
submits a verified emissions report that is inaccurate; or
gives any incorrect information (including in the form of any document) in relation to any matter affecting the person’s liability to tax arising out of the verified emissions report,shall be guilty of an offence and shall be liable on conviction to a fine that is equal to the tax undercharged as a result of the inaccurate verified emissions report or incorrect information.
(3)
Despite subsection (2), if the inaccurate verified emissions report was submitted or the incorrect information given without reasonable excuse or through negligence, then the person shall be liable on conviction to one or both of the following:
a fine that is the sum total of —
an amount equal to double the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and
an amount not exceeding $5,000;
imprisonment for a term not exceeding 3 years.
(4)
Despite subsection (2), if the inaccurate verified emissions report was submitted or the incorrect information given wilfully with intent to evade the tax or any part of the tax, then the person shall be liable on conviction to one or both of the following:
a fine that is the sum total of —
an amount equal to triple the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and
an amount not exceeding $10,000;
imprisonment for a term not exceeding 3 years.
(5)
Despite subsection (2), if —
the inaccurate verified emissions report or incorrect information was prepared by or through the perpetration of any fraud, art or contrivance; and
the inaccurate verified emissions report was submitted or the incorrect information given wilfully with intent to evade the tax or any part of the tax,then the person shall be liable on conviction to one or both of the following:
a fine that is the sum total of —
an amount equal to quadruple the tax undercharged as a result of the inaccurate verified emissions report or incorrect information; and
an amount not exceeding $50,000;
imprisonment for a term not exceeding 5 years.
(6)
Subsection (2) does not apply, including in relation to subsection (3), to any inaccuracy notified to the Agency under section 15(1).
(7)
In any proceedings for an offence under this section, it is not a defence for a defendant to prove that the verified emissions report was approved by the Agency.