s 15 Non-compliance with Part 3 Direction an offence
15.—(1) A person to whom a Part 3 Direction is issued and served and who, without reasonable excuse, fails to comply with the Direction whether in or outside Singapore, shall be guilty of an offence and shall be liable on conviction —(a) in the case of an individual, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both; or (b) in any other case, to a fine not exceeding $500,000. (2) It is not a defence to a charge under subsection (1) that —(a) the person is subject to a duty under any written law, any rule of law, any contract or any rule of professional conduct, that prevents the person from complying with any part of a Part 3 Direction or restricts the person in such compliance; or (b) the person has applied under section 19 to vary or cancel the Part 3 Direction or has appealed to the General Division of the High Court against the Direction.[40/2019] (3) No civil or criminal liability is incurred by the person or an officer, employee or agent of the person, for doing or omitting to do any act, if the act is done or omitted to be done with reasonable care and in good faith and for the purpose of complying with or giving effect to the Part 3 Direction.