PART XX
OFFENCES AND PENALTIES
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.
[7/2007]
(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 $1,000 and in default of payment to imprisonment for a term not exceeding 6 months.
[7/2007]
(3)  Except in the case of a notice published 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 him personally or by registered post.
[2/92; 7/2007]
(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any offence punishable under this section (including an offence for the contravention of a provision that has been repealed), and may before judgment stay or compound any proceedings thereunder.
[19/2013]
Penalty for failure to make return
94A.—(1)  Any person who fails or neglects without reasonable excuse to comply with any provision of section 62 or 71(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months.
[7/2007; 53/2007]
(2)  Where any person has been convicted of an offence —
(a)for failing to comply with section 62(3) and such conviction is subsequent to a conviction for an offence for failing to comply with section 62(1);
(b)for failing to comply with any provision of section 62 or 71(1) and such conviction is a second or subsequent conviction; or
(c)for failing to comply with any provision of section 71(1) and such conviction is subsequent to a conviction for an offence for failing to comply with any provision of section 62,
in respect of the same year of assessment, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.
[7/2007; 53/2007]
(3)  Any person who fails or neglects without reasonable excuse to comply with section 62 or 71(1) in respect of any year of assessment for 2 years or more shall be guilty of an offence and shall be liable on conviction to —
(a)a penalty equal to double the amount of tax which the Comptroller assesses him to be liable for that year of assessment after determining, to the best of the Comptroller’s judgment, the amount of his chargeable income; and
(b)a fine not exceeding $1,000,
and in default of payment to imprisonment for a term not exceeding 6 months.
[7/2007; 53/2007]
(4)  Except in the case of a notice published in the Gazette under section 62(1), 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 him personally or by registered post.
[7/2007]
(5)  The Comptroller may compound any offence punishable under this section.
[7/2007]
Penalty for incorrect return, etc.
95.—(1)  Subject to the provisions of Part XVIII, every person who —
(a)makes an incorrect return by omitting or understating any income of which he is required by this Act to make a return;
(b)gives any incorrect information in relation to any matter affecting his own liability to tax or the liability of any other person or of a partnership; or
(c)fails to comply with section 76(8),
shall be guilty of an offence for which, on conviction, he shall pay a penalty equal to —
(i)the amount of tax;
(ii)the amount of PIC bonus; or
(iii)the amount of tax and the amount of PIC bonus,
as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the incorrect return or information or failure, or that would have been so undercharged, obtained, or undercharged and obtained if the return or information had been accepted as correct or if a notice had not been provided in accordance with section 76(8).
[4/75; 34/2008; 19/2013]
(2)  Every person who without reasonable excuse or through negligence —
(a)makes an incorrect return by omitting or understating any income of which he is required by this Act to make a return;
(b)gives any incorrect information in relation to any matter affecting his own liability to tax or the liability of any other person or of a partnership; or
(c)fails to comply with section 76(8),
shall be guilty of an offence for which, on conviction, he shall pay a penalty equal to double —
(i)the amount of tax;
(ii)the amount of PIC bonus; or
(iii)the amount of tax and the amount of PIC bonus,
as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the incorrect return or information or failure, or that would have been so undercharged, obtained, or undercharged and obtained if the return or information had been accepted as correct or if a notice had not been provided in accordance with section 76(8), 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.
[34/2008; 19/2013]
(3)  The Comptroller may compound any offence punishable under subsection (1) or (2), and may before judgment stay or compound any proceedings thereunder.
(3A)  In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an incorrect return or information, or that would have been so obtained if the return or information had been accepted as correct, excludes an amount of PIC bonus that the person is entitled to.
[Act 37 of 2014 wef 27/11/2014]
(4)  In this section, “PIC bonus” means a payment under section 37IA.
[19/2013]
Tax evasion and wilful action to obtain PIC bonus
96.—(1)  Any person who wilfully with intent to evade or to assist any other person to evade tax, or to obtain or to assist any other person to obtain a PIC bonus or a higher amount of PIC bonus, or both —
(a)omits from a return made under this Act any income which should be included;
(b)makes any false statement or entry in any return made under this Act or in any notice made under section 76(8);
(c)gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; or
(d)fails to comply with section 76(8),
shall be guilty of an offence for which, on conviction, he shall pay a penalty of treble —
(i)the amount of tax;
(ii)the amount of PIC bonus; or
(iii)the amount of tax and the amount of PIC bonus,
as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the offence, or that would have been undercharged, obtained, or undercharged and obtained 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.
[4/75; 21/2003; 34/2008; 19/2013]
(2)  When an individual has been convicted for —
(a)3 or more offences under this section or section 37J(3); or
(b)one offence under this section and one offence under either section 96A or 37J(4),
the imprisonment he shall be liable to shall not be less than 6 months.
[19/2013]
(3)  Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this Act or notice made under section 76(8) by or on behalf of any person, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax, to obtain a PIC bonus or a higher amount of PIC bonus, or both, as the case may be.
[21/2003; 34/2008; 19/2013]
(4)  The Comptroller may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
(4A)  In this section, a reference to the amount of PIC bonus that has been obtained by a person as a result of an offence, or that would have been so obtained if the offence had not been detected, excludes an amount of PIC bonus that the person is entitled to.
[Act 37 of 2014 wef 27/11/2014]
(5)  In this section, “PIC bonus” means a payment under section 37IA.
[19/2013]
Serious fraudulent tax evasion and action to obtain PIC bonus
96A.—(1)  Any person who wilfully with intent to evade or to assist any other person to evade tax, or to obtain or to assist any other person to obtain a PIC bonus or a higher amount of PIC bonus, or both —
(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 any such fraud, art or contrivance,
shall be guilty of an offence for which, on conviction, he shall pay a penalty of 4 times —
(i)the amount of tax;
(ii)the amount of PIC bonus; or
(iii)the amount of tax and the amount of PIC bonus,
as the case may be, that has been undercharged, obtained, or undercharged and obtained as a result of the offence, or that would have been undercharged, obtained, or undercharged and obtained 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.
[21/2003; 19/2013]
(2)  When an individual has been convicted for —
(a)2 or more offences under this section or section 37J(4); or
(b)one offence under this section and one offence under either section 96 or 37J(3),
the imprisonment he shall be liable to shall not be less than 6 months.
[21/2003; 19/2013]
(3)  Where in any proceedings under this section 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, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax, to obtain a PIC bonus or a higher amount of PIC bonus, or both,