Singapore legislation

Clause 10

of Property Tax (Surcharge) Bill

Clause 10

Penalty

(1)

Any person who commits an offence under this Act or any of the rules made thereunder shall be liable on conviction —

(a)

to a fine not exceeding one thousand dollars and, if the offence is committed with intent to evade surcharge, shall also be liable to a penalty equal to the amount of the surcharge; or

(b)

if any fraud is used in the commission of the offence, to a fine not execeeding five thousand dollars or to imprisonment for a term not exceeding six months or to both such fine and imprisonment and, if the offence is committed with intent to evade the surcharge, shall also be liable to a penalty equal to five times the amount of the surcharge.

(2)

The Comptroller may compound any offence under this Act.