§ 23K — Publication of information

23K.—(1) A person who is or was a registered retailer must —(a)

in accordance with this section, publish the information mentioned in sections 23I(1)(a) and 23J(1)(a) and (b) in relation to each reportable year of the person; and

(b)

cause the information mentioned in paragraph (a) to be audited before publication.

(2) The information mentioned in subsection (1) must be published —(a)

by 31 December of the year following the reportable year; and

(b)

by at least one of the following means and for the period specified for such means:(i)

made available for public access on a website operated by the person or a company in the same group as the person, for a continuous period of at least 12 months;

(ii)

printed and prominently displayed, for each of the person’s premises at which the charge mentioned in section 23F(1) must be imposed (if applicable), at a location at which the person posts or permits the posting of notices or that is at or near an entrance or exit of the premises, for a continuous period of at least 12 months;

(iii)

any other prescribed means and for the prescribed period.

(3) A person who contravenes subsection (1) 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 months or to both.

(4) In a prosecution for an offence under subsection (3), it is not necessary for the prosecution to prove that the defendant intended to commit the offence.

(5) The offence under subsection (3) is a strict liability offence.

(6) In this section, “group” has the meaning given by the accounting standards made or formulated by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007 and applicable to companies and foreign companies (within the meaning of the Companies Act 1967) in respect of their operations in Singapore for the purposes of the Companies Act 1967.[Act 14 of 2023 wef 26/05/2023]

—(1) A person who is or was a registered retailer must —(a)

in accordance with this section, publish the information mentioned in sections 23I(1)(a) and 23J(1)(a) and (b) in relation to each reportable year of the person; and

(b)

cause the information mentioned in paragraph (a) to be audited before publication.

(2) The information mentioned in subsection (1) must be published —(a)

by 31 December of the year following the reportable year; and

(b)

by at least one of the following means and for the period specified for such means:(i)

made available for public access on a website operated by the person or a company in the same group as the person, for a continuous period of at least 12 months;

(ii)

printed and prominently displayed, for each of the person’s premises at which the charge mentioned in section 23F(1) must be imposed (if applicable), at a location at which the person posts or permits the posting of notices or that is at or near an entrance or exit of the premises, for a continuous period of at least 12 months;

(iii)

any other prescribed means and for the prescribed period.

(3) A person who contravenes subsection (1) 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 months or to both.

(4) In a prosecution for an offence under subsection (3), it is not necessary for the prosecution to prove that the defendant intended to commit the offence.

(5) The offence under subsection (3) is a strict liability offence.

(6) In this section, “group” has the meaning given by the accounting standards made or formulated by the Accounting Standards Committee under Part 3 of the Accounting Standards Act 2007 and applicable to companies and foreign companies (within the meaning of the Companies Act 1967) in respect of their operations in Singapore for the purposes of the Companies Act 1967.[Act 14 of 2023 wef 26/05/2023]