47 (5) An Account Restriction Direction must identify in sufficient detail the subject statement or the subject behaviour, as the case may be. (6) An Account Restriction Direction may require the prescribed internet intermediary to which it is issued to do an act in or outside Singapore. 5 (7) A prescribed internet intermediary is responsible for the costs of complying with an Account Restriction Direction issued to it. (8) In this section, “specified” means specified in the Account Restriction Direction. 10 Service of Account Restriction Directions 41. An Account Restriction Direction may be served by such means (including electronic means) as may be prescribed — (a) on the prescribed internet intermediary to whom it is issued; or 15 (b) on a person in Singapore that the prescribed internet intermediary has appointed to accept service on the internet intermediary’s behalf. Non-compliance with Account Restriction Direction an offence 42.—(1) A prescribed internet intermediary to whom an Account Restriction Direction is issued and served, and who, without reasonable excuse, fails to comply with the Direction whether in or outside Singapore, shall be guilty of an offence and shall be liable on conviction — 20 (a) in the case of an individual, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both; or 25 (b) in any other case, to a fine not exceeding $1 million, and, in the case of a continuing offence, to a further fine not exceeding $100,000 for every day or part of a day during which the offence continues after conviction. 30