In force2021 Revised EditionCurrent version · 2021 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Stamp Duties Act 1929 · 2021 Revised Edition · Part 9 · Offences and Penalties
67. Fraud in relation to duty
Feedback & supportAny person who practises or is concerned in any fraudulent act, contrivance or device not specially provided for by law, with intent to defraud the Government of any duty, 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 3 years or to both.
duty
Defined · s 2
“duty” means any stamp duty for the time being chargeable under this Act or any other Act;