Singapore legislation

Section 108

of Business Trusts Act 2004

Section 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.