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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF PROPERTY TAX

Part IV APPEALS

Part V COLLECTION AND RECOVERY OF TAX

Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS

Part VII OFFENCES AND PENALTIES

Part VIII MISCELLANEOUS PROVISIONS

Legislative History

Comparative Table

 
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On 21/05/2013, you requested for the version in force on 21/05/2013 incorporating all amendments published on or before 21/05/2013. The closest version currently available is that of 01/01/2012.
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PART VII
OFFENCES AND PENALTIES
Penalty for obstructing Comptroller, etc., in carrying out his duties
56.  Any person who at any time hinders, obstructs or molests —
(a)
the Comptroller or the Chief Assessor;
(b)
any member of the SBNB; or
(c)
any other person employed in the administration of this Act (including any officer of a statutory authority authorised by the SBNB under section 49(9)),
in the performance and execution of his duty or of anything which he is empowered or required to do by virtue of or in consequence of this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 3 months or to both.
Offence to furnish false information
57.  Any person who furnishes information which he knows or believes to be false in any application made under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.
[55A
[46/96]
Comptroller, etc., may direct prosecution
58.
—(1)  The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf may direct any prosecution for any offence under this Act (other than under section 52(2)(b) or (5) or 53(1) in respect of matters relating to the naming of buildings, estates and streets) and may authorise the incurring of such expense as may be necessary to the prosecution.
[46/96]
(2)  For the purpose of subsection (1), any officer employed in the administration of this Act (other than an officer of a statutory authority authorised by the SBNB under section 49(9)) may conduct such prosecution on behalf of the Comptroller or the Chief Assessor, as the case may be.
(3)  Subject to his being appointed or authorised by the Public Prosecutor, any officer of a statutory authority authorised by the SBNB under section 49(9) may conduct prosecution for any offence under section 52(2)(b) or (5) or 53(1) in respect of matters relating to the naming of buildings, estates and streets.
Property tax officer may demand names and addresses in certain cases
59.
—(1)  Any person who is charged by any officer employed in the administration of this Act (including any officer of a statutory authority authorised by the SBNB under section 49(9)) with any offence under this Act shall give his name and address to that officer if so required.
[46/96]
(2)  Any person who contravenes against this section or mis-states his name and address shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
[60
[46/96]
Saving of prosecutions under other laws
60.  Nothing in this Act shall prevent any person from being prosecuted under any other law for any act or omission which constitutes an offence under this Act or from being liable under that other law to any other or higher punishment or penalty than that provided by this Act, except that no person shall be punished twice for the same offence.
[61
[46/96]
General penalties
61.  Any person guilty of an offence under this Act for which no penalty is expressly provided shall be liable on conviction to a fine not exceeding $5,000.
[62
[24/73; 46/96]
Jurisdiction of court
62.
—(1)  A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, notwithstanding anything to the contrary in the Criminal Procedure Code (Cap. 68), shall have power to impose the full penalty or punishment in respect of the offence.
[46/96]
(2)  All fines imposed for any offence under this Act shall be paid into the Consolidated Fund.
[58
[46/96]
Composition of offences
63.
—(1)  The Comptroller or the SBNB (as the case may be) may compound any offence under this Act by collecting from a person reasonably suspected of having committed the offence a sum not exceeding $5,000.
(2)  The Comptroller or the SBNB (as the case may be) before making any offer of composition under subsection (1) shall take into consideration the nature of the offence and the circumstances under which the offence was committed.
[24/73]
(3)  On payment of such sum of money, no further proceedings shall be taken against that person in respect of the offence.
[24/73]
(4)  All sums collected under this section shall be paid into the Consolidated Fund.
[24/73]