Singapore legislation
Regulation 16
of Civil Aviation Authority of Singapore (Aviation Levy) Order 2018
Regulation 16
Offences
Subregulation 1
An aircraft operator must take all measures, so far as is reasonably practicable, as are necessary to ensure that every air passenger ticket in respect of which any AL is paid contains a record showing the AL paid.
Subregulation 2
An aircraft operator that fails to comply with sub‑paragraph (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.