Penalty for obstructing Commissioner and similar offences
65.—(1) A person must not —
(a)
resist or obstruct the Commissioner or any officer in the performance of any duty or the exercise of any power under this Act; or
(b)
wilfully mislead the Commissioner or any officer in any particular likely to affect the discharge of the Commissioner’s or officer’s duty.
(2) Subject to subsection (3), a person must not, being lawfully asked any question by the Commissioner or any officer under this Act, give an answer (whether orally or in writing) to the question or, in furnishing information, make any statement or representation that is false or misleading in any material particular.
(3) Any person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.
[34/2016]
(4) Any person who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.
[34/2016]
(5) It is a defence to a charge under subsection (2) to prove that, when the answer, statement or representation was given or made, the defendant believed on reasonable grounds that it was neither false nor misleading.
(6) In this section, “officer” means any Deputy Commissioner of Stamp Duties and any officer of the Commissioner’s staff assisting the Commissioner in the administration of this Act.