Singapore legislation

Clause 61

of Goods And Services Tax Bill

Clause 61

Fraudulently obtaining refund

Any person who —

(a)

causes;

(b)

attempts to cause;

(c)

does any act with intent to cause; or

(d)

makes default in the performance of any duty imposed upon him by this Act or any regulations made thereunder with intent to cause,the refund to that person by the Comptroller of any amount in excess of the amount properly so refundable to him, shall be guilty of an offence and shall be liable on conviction to pay a penalty of 3 times the amount refunded in excess of the amount properly so refundable and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.

Read in full context — Goods And Services Tax Bill →