Singapore legislation
Section 14
Section 14
Making of false statement, etc.
Any person who for any purpose connected with this Act —
(a)
knowingly makes any false statement to the Minister or a person authorised by the Minister or to the auditor or a person authorised by the auditor; or
(b)
produces or furnishes or causes or knowingly allows to be produced or furnished to the Minister or a person authorised by the Minister or to the auditor or a person authorised by the auditor, any document which the person knows to be false in a material particular,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.