53. Offence of non-compliance with written notice under section 47 or 48

is given a written notice under section 47 or 48; and

without reasonable excuse, fails to comply with that written notice,whether in Singapore or outside Singapore.

if the person is an individual, to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both; or

in any other case, to a fine not exceeding $10,000.