Property Tax Act 1960 · 2020 Revised Edition · Part 7 · Offences and Penalties
56. Penalty for obstructing Comptroller, etc., in carrying out his or her duties
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Any person who at any time hinders or obstructs —
the Comptroller or the Chief Assessor;
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;
any member of the SBNB; or
SBNB
“Street and Building Names Board” or “SBNB” means the Street and Building Names Board established under section 49(1);
any other person employed in the administration of this Act (including any officer of a statutory authority authorised by the SBNB under section 49(9)),in the performance and execution of his or her duty or of anything which he or she is empowered or required to do by virtue of or in consequence of 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 12 months or to both.