Singapore legislation

Clause 39

of Singapore Society of Accountants Ordinance

Clause 39

Penalty for certain offences

Any person contravening the provisions of section 34, 35, 36 or 37 of this Ordinance shall be guilty of an offence and shall be liable on conviction to a fine not exceeding one thousand dollars or to imprisonment for a term not exceeding one year and on a second or subsequent conviction to a fine not exceeding two thousand dollars or to imprisonment for a term not exceeding two years for every such offence.