Singapore legislation
Clause 108
Clause 108
False and misleading statement
Every person who in any return, report, certificate or other document required by or for the purposes of this Act —
(a)
wilfully makes or authorises the making of a statement false or misleading in any material particular knowing it to be false or misleading; or
(b)
wilfully omits or authorises the accession of any matter or thing without which the document is misleading in a material respect,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.