Singapore legislation
Section 81
Section 81
Penalty for false statement
If any person in any return, account or other documents required by any of the provisions of this Part to be filed with the Public Trustee wilfully makes a statement which is false in any material particular, knowing it to be false, the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 2 years or to both.