(4) Any person who—
- (a) without reasonable excuse, fails or neglects to comply with any notice issued by the Commissioner or any officer authorised by him under this section; or
- (b) obstructs the exercise of powers under this section,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
(5) In this section—
- “computer” has the same meaning as in the Computer Misuse Act (Cap. 50A);
- “computer output” has the same meaning as in the Computer Misuse Act.
Power of Commissioner to assess duty due
14.—(1) Where—
- (a) a promoter of any private lottery has failed to furnish any books of accounts, returns, records or documents under section 12, or keep any books of accounts, records or documents and afford facilities necessary to verify such books of accounts; or
- (b) it appears to the Commissioner that such books of accounts, returns, records or documents are incomplete or incorrect,
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.
(2) 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.
(3) The Commissioner may, at any time within 5 years after the submission of the book of accounts, return, record or document, make all such alterations or additions to the assessment of duty made under this section as he thinks necessary to ensure the correctness thereof and notify the promoter of the private lottery accordingly.
