s 16GA Offences relating to section 16G
16GA.—(1) A person who is given a notice under section 16G commits an offence if —(a) the person fails to comply with any requirement in the notice; (b) the person alters, damages or destroys a document that must be given to the competent authority under the notice; (c) in response to the notice, the person gives to the competent authority or a public officer any information that —(i) contains a material particular that is false or misleading; or (ii) is false or misleading because a material particular is omitted; (d) in response to the notice, the person gives to the competent authority or a public officer a document that —(i) contains a material particular that is false or misleading; or (ii) is false or misleading because a material particular is omitted; (e) in response to the notice, the person knowingly gives to the competent authority or a public officer any information that —(i) contains a material particular that is false or misleading; or (ii) is false or misleading because a material particular is omitted; or (f) in response to the notice, the person knowingly gives to the competent authority or a public officer a document that —(i) contains a material particular that is false or misleading; or (ii) is false or misleading because a material particular is omitted. (2) In any proceedings for an offence under subsection (1)(a), it is a defence for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps to comply with the requirement. (3) In any proceedings for an offence under subsection (1)(b), it is a defence for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps to safeguard the document. (4) In any proceedings for an offence under subsection (1)(c) or (d), it is a defence for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps to ensure the correctness and completeness of the information or document. (5) In any proceedings for an offence under subsection (1)(d) or (f), it is a defence for the accused to prove, on a balance of probabilities, that the accused —(a) informed the competent authority or public officer about what was false or misleading about the document; and (b) did so before giving the document to the competent authority or public officer. (6) A person who is guilty of an offence under subsection (1)(a) shall be liable on conviction —(a) to a fine not exceeding $5,000; and (b) in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction. (7) A person who is guilty of an offence under subsection (1)(b), (c) or (d) shall be liable on conviction to a fine not exceeding $5,000. (8) A person who is guilty of an offence under subsection (1)(e) or (f) shall be liable on conviction —(a) to a fine not exceeding $10,000; and (b) in the case of a second or subsequent conviction, to a fine not exceeding $20,000.[Act 10 of 2025 wef 15/09/2026]