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← Income Tax Act 1947

Income Tax Act 1947 s 94

Income Tax Act 1947 s 94

s 94 General penalties

94.—(1) Except as provided in section 94A, any person who contravenes any of the provisions of this Act shall be guilty of an offence. (2) Any person guilty of an offence under this section for which no other penalty is provided shall be liable on conviction to a fine not exceeding $5,000 and in default of payment to imprisonment for a term not exceeding 6 months.[27/2021] (3) Except in the case of a notice in the Gazette under section 68(2), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on the person personally or by registered post. (4) [Deleted by Act 19 of 2013] (5) [Deleted by Act 19 of 2013] (6) The Comptroller may compound any offence punishable under this section (including an offence for the contravention of a provision that has been repealed), and may before judgment stay or compound any proceedings thereunder.

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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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