Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 9 · Offences and Penalties
65. Penalties for offences by persons administering Act, etc.
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Any person who —
being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax —
withholds for the person’s own use or otherwise any portion of the amount of tax collected;
demands from any person an amount in excess of the authorised assessment or tax;
renders a false return, whether verbal or in writing, of the amounts of tax collected or received by the person; or
defrauds any person, embezzles any money or otherwise uses the person’s position so as to deal wrongfully either with the Comptroller or any other individual; or
money
“money” and “currency” include currencies whether of Singapore or any other country but does not include a collector’s piece, investment article or item of numismatic interest;
not being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax but represents or holds himself, herself or itself out as such, collects or attempts to collect tax under this Act,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.