Singapore legislation
Clause 10
Clause 10
Duty to inform
(1)
Every person liable to pay cess under the provisions of this Act shall, within seven days of the date of commencement or cessation of any business carried on by him in respect of which cess may be levied on any transaction relating thereto, inform the Board in writing of the business carried on by him.
(2)
Every person liable to pay cess under the provisions of this Act shall inform the Board in writing of any change of his place of business.
(3)
Any person who contravenes or fails to comply with the provisions of subsection (1) or (2) of this section shall be guilty of an offence under this Act and shall be liable on conviction to a fine not exceeding five thousand dollars.