Maintenance of Religious Harmony Act 1990 · 2020 Revised Edition · Part 6 · Offences*
17H. Offences relating to reports
Feedback & supportLast amended by an amending law of 2020. 2 amendments in all.
Where —
any donation report, foreign affiliations report or key management report which is required under Part 4* in respect of a religious group; or
any declaration relating to any report mentioned in paragraph (a), which is required under Part 4* in respect of a religious group,is not given to a competent authority in accordance with the requirements of that Part, every responsible officer of the religious group shall be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000 and, in the case of a continuing offence, to a further fine not exceeding $200 for every day or part of a day during which the offence continues after conviction.
Where a responsible officer of a religious group, with an intent to deceive, makes —
religious group
“religious group” includes —(a)any company or other body corporate incorporated under the Companies Act 1967 or any other written law for the purpose of promoting any religion, religious worship or dealing with religious affairs or practising, conducting, teaching or propagating any religious belief; and(b)any body of persons, whether or not registered as a society under the Societies Act 1966, whose object is the promotion of any religion, religious worship or the practice, conduct, teaching or propagating of any religious belief.
in a donation report, foreign affiliations report or key management report which is required to be given under Part 4* in respect of the religious group —
a statement that is false or misleading in a material particular; or
an omission of any matter or thing without which such a report is misleading in a material particular; or
a false declaration required to be given under Part 4* in respect of a donation report, foreign affiliations report or key management report of the religious group,the responsible officer shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 and, in the case of a second or subsequent conviction, to a fine not exceeding $20,000.
Where in a donation report, foreign affiliations report or key management report, or a declaration relating to such a report, which is required to be given under Part 4* in respect of a religious group, there is —
a statement that is false or misleading in a material particular; or
an omission of any matter or thing without which the donation report or declaration is misleading in a material particular,and the report or declaration is given to a competent authority, every responsible officer of the religious group shall be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000.
In proceedings for an offence under subsection (1) in relation to a donation report, foreign affiliations report or key management report, or a declaration relating to any such report, it is a defence to the charge for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps, and exercised all due diligence, to ensure that a requirement in Part 4* has been complied with in relation to the report or declaration.
In proceedings for an offence under subsection (3) in relation to a donation report, foreign affiliations report or key management report, or a declaration relating to any such report, which is required under Part 4*, it is a defence to the charge for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps, and exercised all due diligence, to ensure that —
a statement in the report or declaration (as the case may be) was not false or misleading in a material particular; or
the report or declaration did not contain any omission which would have made the report or declaration misleading in a material particular.
An offence under subsection (1) or (3) is a strict liability offence.