OFFENCES AND PENALTIES
56. Any person who at any time hinders, obstructs or molests the Comptroller or the Chief Assessor or any other officer 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.
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.
—(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 and may authorise the incurring of such expense as may be necessary to the prosecution.
(2) Any officer employed in the administration of this Act may conduct such prosecution on behalf of the Comptroller.
—(1) Any person who is charged by any officer employed in the administration of this Act with any offence under this Act shall give his name and address to that officer if so required.
(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. 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. 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.
—(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.
(2) All fines imposed for any offence under this Act shall be paid into the Consolidated Fund.
—(1) The Comptroller 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 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.
(3) On payment of such sum of money, no further proceedings shall be taken against that person in respect of the offence.
(4) All sums collected under this section shall be paid into the Consolidated Fund.