Penalties for false information, etc., resulting in payment under section 37I or 37IA
37J.—(1)  Any person who gives to the Comptroller any information under section 37I(2) that is false in any material particular, or who omits any material particular from any information or document given under that provision, shall be guilty of an offence and shall on conviction be punished with a penalty that is equal to the amount of cash payout or PIC bonus (or both, as the case may be) that has been made to him or any other person as a result of the offence, or which would have been made to him or any other person if the offence had not been detected.
[29/2010; 19/2013]
(2)  Any person who without reasonable excuse or through negligence gives to the Comptroller any information under section 37I(2) that is false in any material particular, or omits any material particular from any information or document given under that provision, shall be guilty of an offence and shall on conviction be punished with a penalty that is double the amount of cash payout or PIC bonus (or both, as the case may be) that has been made to him or any other person as a result of the offence, or which would have been made to him or any other person if the offence had not been detected, and shall also be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both.
[29/2010; 19/2013]
(3)  Any person who wilfully with intent to obtain, or to assist another person to obtain, a cash payout or PIC bonus (or both) or a higher amount of cash payout or PIC bonus (or both) which he or that other person is not entitled to —
(a)gives to the Comptroller any information under section 37I(2) that is false in any material particular or omits any material particular from any information or document given under that provision; or
(b)gives any false answer, whether verbally or in writing, to any question or request for information asked or made by the Comptroller,
shall be guilty of an offence and shall on conviction be punished with a penalty that is treble the amount of cash payout or PIC bonus (or both, as the case may be) that has been made to him or that other person as a result of the offence, or which would have been made to him or that other person if the offence had not been detected, and shall also be liable to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.
[29/2010; 19/2013]
(4)  Any person who wilfully with intent to obtain, or to assist another person to obtain, a cash payout or PIC bonus (or both) or a higher amount of cash payout or PIC bonus (or both) which he or that other person is not entitled to —
(a)prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or
(b)makes use of any fraud, art or contrivance or authorises the use of such fraud, art or contrivance,
shall be guilty of an offence and shall on conviction be punished with a penalty that is 4 times the amount of cash payout or PIC bonus (or both, as the case may be) that has been made to him or that other person as a result of the offence, or which would have been made to him or that other person if the offence had not been detected, and shall also be liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.
[29/2010; 19/2013]
(4A)  Where an individual has been convicted for —
(a)3 or more offences under subsection (3) or section 96;
(b)2 or more offences under subsection (4) or section 96A; or
(c)one offence under either subsection (3) or section 96, and one offence under either subsection (4) or section 96A,
the imprisonment he shall be liable to shall not be less than 6 months.
[19/2013]
(4B)  Where in any proceedings under subsection (3) it is proved that any information that is false in a material particular is given to the Comptroller under section 37I(2) by or on behalf of any person, the person who gave the information is presumed, unless the contrary is proved, to have given it with intent to obtain, or to assist the person on whose behalf the information is given to obtain, a cash payout or PIC bonus (or both) or a higher amount of cash payout or PIC bonus (or both), as the case may be.
[19/2013]
(4C)  Where in any proceedings under subsection (4) it is proved that any false statement or entry is made in any books of account or other records maintained by or on behalf of any person, the person who made the statement or entry shall be presumed, unless the contrary is proved, to have made that false statement or entry with intent to obtain, or to assist the person on whose behalf the statement or entry is made to obtain, a cash payout or PIC bonus (or both) or a higher amount of cash payout or PIC bonus (or both), as the case may be.
[19/2013]
(5)  The Comptroller may compound any offence under this section other than subsection (4).
[29/2010]
(6)  In this section —
“cash payout” means a payment under section 37I;
“PIC bonus” means a payment under section 37IA.
[19/2013]