s 62A Penalty for misrepresenting status of person
62A.—(1) A person who receives a Seventh Schedule supply of services (X) commits an offence if —(a) X belongs in Singapore under section 15 and is not a registered person; and (b) X provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to —(i) whether X belongs in Singapore under section 15; or (ii) whether X is a registered person.[33/2019] [Act 34 of 2021 wef 01/01/2022] (1A) A person who receives a Seventh Schedule supply of goods (Y) commits an offence if —(a) Y is not a registered person; and (b) Y provides (whether or not to the person making the supply) any information for the purpose of the supply that is false as to whether Y is a registered person.[Act 34 of 2021 wef 01/01/2022] (2) A person who is guilty of an offence under subsection (1) or (1A) shall on conviction —(a) be punished with a fine of an amount equal to the amount of tax undercharged on the supply in consequence of the false information, or which would have been undercharged if the person making the supply had accepted the information as true; and (b) also be liable to a further fine of an amount not exceeding $10,000.[33/2019] [Act 34 of 2021 wef 01/01/2022]