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.
(3) The promoter of any private lottery who, with intent to evade the duty chargeable under this Act—
- (a) fails to submit any audited account to the Commissioner; or
- (b) submits to the Commissioner any audited account which is false in any material particular,
shall be guilty of an offence for which, on conviction, he shall pay a penalty of 4 times the amount of the 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 $10,000 or to imprisonment for a term not exceeding 5 years or to both.
Penalty for promoting private lottery without permit, etc.
21.—(1) Any person who promotes or conducts any private lottery without a valid permit shall be guilty of an offence and shall be liable on conviction—
- (a) if one or more fruit machines are used in the promotion or conduct of the lottery, to a fine of not less than $10,000 for each machine (but not exceeding in the aggregate $200,000) or to imprisonment for a term not exceeding 5 years or to both; or
- (b) in any other case, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 3 years or to both.
(2) Any person who promotes or conducts any private lottery—
- (a) during the period of suspension of the permit granted in respect of that lottery; or
- (b) in contravention of any condition of the permit granted in respect of that lottery,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both.
(3) Any person selling, offering for sale, giving, delivering or collecting tickets in a private lottery which is promoted, held or managed outside Singapore, or found in possession of 10 or more tickets or of any account, memorandum or record of stakes or wagers in or relating to such private
