Singapore legislation
Clause 129
Clause 129
Penalties
(1)
Any employer who —
wilfully refuses or without lawful excuse (the proof whereof shall lie on him) neglects to furnish the particulars or information required within the time allowed for furnishing the same, or to furnish the same in the form specified or prescribed, or to authenticate the same at the place or in the manner specified or prescribed for the delivery thereof; or
wilfully furnishes or causes to be furnished any false particulars or information in respect of any matter specified in the notice requiring particulars or information to be furnished; or
refuses to answer, or wilfully gives a false answer to, any question necessary for obtaining any information or particulars required to be furnished under this Act,shall be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding five hundred dollars or to imprisonment for a term not exceeding six months or to both such fine and imprisonment, and in the case of a continuing offence to a further fine not exceeding one hundred dollars for every day during which the offence continues, and in respect of false particulars, information and answers, the offence shall be deemed to continue until true particulars, information or answers have been furnished or given.
(2)
A certificate under the hand of the Commissioner stating that such returns have not been furnished or are incorrect shall be sufficient prima facie evidence of the truth of the facts stated in such certificate.