Singapore legislation
Clause 48
of Economic Expansion Incentives (Relief from Income Tax) Bill
Clause 48
Offences and penalties
(1)
Any person who contravenes or fails to comply with the provisions of section 27 or 33 of this Act or any regulations made thereunder, shall be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding ten thousand dollars or to imprisonment for a term not exceeding two years or to both such fine and imprisonment.
(2)
Any person who —
obstructs or hinders any senior officer of customs or officer of customs acting in the discharge of his duty under this Act or any regulations made thereunder; or
fails to produce to a senior officer of customs or officer of customs any invoices, bills of lading, certificates of origin or of analysis or any other documents relating to the export of any export product or export produce which such officer may require,shall be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.
(3)
Any person, required by a senior officer of customs or officer of customs to give information on any subject into which it is such officer’s duty to enquire and which it is in such person’s power to give, who refuses to give such information or furnishes as true information that which he knows or has reason to believe is false shall be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.