Penalty for obstructing Comptroller, etc., in carrying out his or her duties
56. Any person who at any time hinders or obstructs —(a)
the Comptroller or the Chief Assessor;
(b)
any member of the SBNB; or
(c)
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.
[23/2010; 38/2017]
Offence to furnish false information
57. Any person who furnishes information which the person knows or believes to be false in any application made under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
Comptroller, etc., may direct prosecution
58.—(1) The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf may direct any prosecution for any offence under this Act (other than under section 52(2)(b) or (5) or 53(1) in respect of matters relating to the naming of buildings, estates and streets) and may authorise the incurring of such expense as may be necessary to the prosecution.[23/2010]
(2) For the purpose of subsection (1), any officer employed in the administration of this Act (other than an officer of a statutory authority authorised by the SBNB under section 49(9)) may conduct such prosecution on behalf of the Comptroller or the Chief Assessor, as the case may be.[23/2010]
(3) Subject to his or her being appointed or authorised by the Public Prosecutor, any officer of a statutory authority authorised by the SBNB under section 49(9) may conduct prosecution for any offence under section 52(2)(b) or (5) or 53(1) in respect of matters relating to the naming of buildings, estates and streets.[23/2010]
Property tax officer may demand names and addresses in certain cases
59.—(1) Any person who is charged by any officer employed in the administration of this Act (including any officer of a statutory authority authorised by the SBNB under section 49(9)) with any offence under this Act must give the person’s name and address to that officer if so required.[23/2010]
(2) Any person who contravenes this section or misstates his or her name and address shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
Saving of prosecutions under other laws
60. This Act does not prevent any person from being prosecuted under any other law for any act or omission which constitutes an offence under this Act or from being liable under that other law to any other or higher punishment or penalty than that provided by this Act, except that no person shall be punished twice for the same offence.
General penalties
61. Any person guilty of an offence under this Act for which no penalty is expressly provided shall be liable on conviction to a fine not exceeding $5,000.
Jurisdiction of court
62.—(1) A District Court or a Magistrate’s Court has jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Criminal Procedure Code 2010, has power to impose the full penalty or punishment in respect of the offence.
(2) All fines imposed for any offence under this Act must be paid into the Consolidated Fund.
Composition of offences
63.—(1) The Comptroller or the SBNB (as the case may be) may compound any offence under this Act by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $5,000.[23/2010]
(2) The Comptroller or the SBNB (as the case may be) before making any offer of composition under subsection (1) must consider the nature of the offence and the circumstances under which the offence was committed.[23/2010]
(3) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence.
(4) All sums collected under this section must be paid into the Consolidated Fund.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
