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← Inland Revenue Authority of Singapore Act 1992

Inland Revenue Authority of Singapore Act 1992 s 17F

s 17F Penalty for giving false or misleading information for obtaining grant, etc., under Scheduled public schemes

17F.—(1) A person commits an offence if, for the purposes of obtaining, or assisting another person to obtain, any money, credit, rebate or other grant under a Scheduled public scheme, the person —(a) gives to a public agency any information that is false or misleading in any material particular; or (b) omits from any application, form or other document given to a public agency any material particular. (2) Any person who is guilty of an offence under subsection (1) shall on conviction pay a penalty equal to the amount of the money, credit, rebate or other grant —(a) that is given to the person or the other person (as the case may be) (each called X) under the Scheduled public scheme as a result of the offence, and to which X is not entitled; or (b) that would have been given to X under the Scheduled public scheme had the offence not been detected, and to which X is not entitled. (3) A person commits an offence if, for the purposes of obtaining, or assisting another person to obtain, any money, credit, rebate or other grant under a Scheduled public scheme, the person, without reasonable excuse or through negligence —(a) gives to a public agency any information that is false or misleading in any material particular; or (b) omits from any application, form or other document given to a public agency any material particular. (4) Any person who is guilty of an offence under subsection (3) shall on conviction —(a) pay a penalty equal to double the amount of the money, credit, rebate or other grant —(i) that is given to the person or the other person (as the case may be) (each called X) under the Scheduled public scheme as a result of the offence, and to which X is not entitled; or (ii) that would have been given to X under the Scheduled public scheme had the offence not been detected, and to which X is not entitled; and (b) be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both. (5) A person commits an offence if the person, wilfully with intent to obtain, or to assist another person to obtain, any money, credit, rebate or other grant under a Scheduled public scheme —(a) gives to a public agency any information that is false or misleading in any material particular; or (b) omits from any application, form or other document given to a public agency any material particular. (6) Any person who is guilty of an offence under subsection (5) shall on conviction —(a) pay a penalty equal to 3 times the amount of the money, credit, rebate or other grant —(i) that is given to the person or the other person (as the case may be) (each called X) under the Scheduled public scheme as a result of the offence, and to which X is not entitled; or (ii) that would have been given to X under the Scheduled public scheme had the offence not been detected, and to which X is not entitled; and (b) be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both. (7) In this section, “public agency” means —(a) an Organ of State or a ministry or department of the Government; (b) a public officer; (c) a public authority established by or under any public Act for a public purpose (other than a Town Council); or (d) a member, an officer or an employee, or any department, of such a public authority.[Act 11 of 2024 wef 01/11/2024]

Read this section in the full act → · Open Division 2 →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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