—(1) Subject to subsection (3), a casino operator shall not allow any person who is a citizen or permanent resident of Singapore to enter or remain on the casino premises at any time on any day unless the person has paid to the casino operator an entry levy of —
$100 (inclusive of goods and services tax) for every consecutive period of 24 hours; or
$2,000 (inclusive of goods and services tax) for a valid annual membership of the casino.
(2) All entry levies collected by a casino operator under subsection (1) shall be paid to the Singapore Totalisator Board within the prescribed time and shall be used by that Board for public, social or charitable purposes in Singapore.
(3) A casino operator shall not refund, remit or reimburse, directly or indirectly, any entry levy paid or payable by any person under subsection (1).
(4) The Minister may, after the expiration of 10 years commencing from the date on which a second site for a casino is designated by an order made under section 2(2), by order published in the Gazette, vary the entry levies specified in subsection (1).
(5) This section shall not apply to —
any employee of the casino;
any inspector, police officer, officer of the Central Narcotics Bureau or Corrupt Practices Investigation Bureau, civil defence officer, officer of the Inland Revenue Authority of Singapore or employee of the Authority acting in the discharge of his duties; or
such other person or class of persons as may be prescribed.
(6) Subject to subsection (5), any citizen or permanent resident of Singapore who enters any casino premises without paying the entry levy specified in subsection (1) is guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000, and shall also be liable for the amount of the entry levy specified in subsection (1)(a).
(7) Any casino operator who contravenes subsection (1), (2) or (3) shall be liable to disciplinary action.
(8) Section 147 shall apply in relation to late payment of the entry levy as it applies to the casino tax, and the reference to casino tax in that section shall be read as a reference to the entry levy.