Singapore Tourism (Cess Collection) Act 1972 s 17
17. Any person who makes an incorrect return under this Act or any regulations made under this Act by omitting therefrom any information or gives any incorrect information to the Chief Executive or the Board under section 10 shall be guilty of an offence and 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.[16/2008]
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
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