Parliament of Singapore

Summary

Parliament of Singapore Private Lotteries Act 2011 (Now Cap… (2011)

The promoter of any private lottery who submits to the Commissioner any book of accounts or return which is incorrect in any material particular shall be guilty of an offence for which, on conviction, he shall pay a penalty equal to the amount of duty underpaid or would have been so underpaid in consequence of the offence if the offence had not been detected and shall also be liable to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 2 years or to both.
Source: Wikisource

Parliament of Singapore Private Lotteries Act 2011 (Now Cap… (2011)

In any case, where, in the opinion of the Commissioner, any form of fraud or wilful default has been committed by or on behalf of the promoter in connection with or in relation to duty, the Commissioner may, to the best of his judgment, assess the amount of duty due from that promoter and notify the promoter (in writing) of it for the purpose of making good any loss of duty or payment or refund of duty attributable to the fraud or wilful default.
Source: Wikisource

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