Singapore legislation
Regulation 5
Regulation 5
Penalty
Any person who contravenes paragraphs 2 and 3 shall be guilty of an offence and shall be liable on conviction —
(a)
to a fine not exceeding $10,000 or 3 times the value of the goods whichever may be the greater or to imprisonment for a term not exceeding 12 months or to both; and
(b)
in the case of a second or subsequent offence, to a fine not exceeding $20,000 or 4 times the value of the goods whichever may be the greater or to imprisonment for a term not exceeding 2 years or to both.