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Formal Consolidation |  1997 RevEd
Duty to inform
10.—(1)  Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which cess may be levied on any transaction relating thereto, inform the Board in writing of the business carried on by him.
(2)  Every person liable to pay cess under this Act shall inform the Board in writing of any change of his place of business.
(3)  Any person who contravenes or fails to comply with subsection (1) or (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
Informal Consolidation | Amended Act 15 of 2010
Duty to inform
10.—(1)  Every person liable to pay cess under this Act shall, within 7 days of the date of commencement or cessation of any business carried on by him in respect of which cess may be levied on any transaction relating thereto, inform the Board in writing of the business carried on by him.
(2)  Every person liable to pay cess under this Act shall inform the Board in writing of any change of his place of business.
(3)  The Chief Executive may by written notice require any person to provide him with such information as he may require for the purpose of section 8(1) within the period specified in the written notice.
[16/2008 wef 19/09/2008]
(4)  Any person who contravenes or fails to comply with subsection (1), (2) or (3) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
[16/2008 wef 19/09/2008]