In forceAmended2021 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
68. Institution and conduct of prosecution
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Last amended by an amending law of 2010.
(1)
No prosecution in respect of any offence punishable under this Act is to be instituted without the consent of either the Commissioner or the Public Prosecutor.
Commissioner
Defined · s 2
“Commissioner” means the Commissioner of Stamp Duties appointed under this Act;
(2)
The Commissioner may compound any offence under this Act that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $2,000.
(3)
The Minister may make rules to prescribe the offences which may be compounded.