Section 71 — Offences of non‑compliance with directions

(1)A person shall be guilty of an offence if the person —

(a)is given any Part 5 direction; and

(b)without reasonable excuse, fails to comply with any requirement of the Part 5 direction, whether in Singapore or outside Singapore.

(2)A person who is guilty of an offence under subsection (1) shall be liable on conviction —

(a)if the person is an individual, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $2,000 for every day or part of a day during which the offence continues after conviction; or

(b)in any other case, to a fine not exceeding $500,000 and, in the case of a continuing offence, to a further fine not exceeding $50,000 for every day or part of a day during which the offence continues after conviction.