Offences and penalties
131.—(1)  A person who without lawful excuse —
(a)refuses or neglects to do anything he is by this Act or the rules required to do;
[Act 10 of 2017 wef 20/06/2017]
(b)fails to comply with the requirements of any notice served on him under this Act or the rules; or
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(c)acts in contravention of any provision of this Act or the rules,
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shall be guilty of an offence.
[28/2001]
(2)  Any person who, under this section or any other provision of this Act or the rules, is guilty of an offence shall be liable on conviction, where no special penalty is provided —
(a)in the case of a first offence, to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 3 months or to both; and
[Act 10 of 2017 wef 20/06/2017]
(b)in the case of a second or subsequent offence, to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.
[28/2001]
[Act 10 of 2017 wef 20/06/2017]
[Act 10 of 2017 wef 20/06/2017]
(3)  [Deleted by Act 24/2010 wef 01/11/2010]