31 Non-compliance with Part 4 Direction or Remedial Order an offence 27.—(1) A person to whom a Part 4 Direction or Remedial Order is issued and served and who, without reasonable excuse, fails to comply with the Direction or Order whether in or outside Singapore, shall be guilty of an offence and shall be liable on conviction — 5 (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 (b) in any other case, to a fine not exceeding $1 million, 10 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. (2) To avoid doubt, a person does not fail to comply with a Targeted Correction Direction, Disabling Direction or General Correction Direction merely by failing to comply with section 24(1). 15 (3) It is not a defence to a charge under subsection (1) that — (a) the person is subject to a duty under any written law, any rule of law, any contract or any rule of professional conduct, that prevents the person from complying with any part of a Part 4 Direction or Remedial Order or restricts the person in such compliance; or 20 (b) the person has applied under section 31 to vary or cancel the Direction or Order or has appealed to the High Court against the Direction. 25 (4) No civil or criminal liability is incurred by a person or an officer, employee or agent of the person, for doing or omitting to do any act, if the act is done or omitted to be done with reasonable care and in good faith and for the purpose of complying with or giving effect to the Part 4 Direction or Remedial Order. 30 (5) In determining whether a person charged with an offence under subsection (1) has a reasonable excuse for failing to comply with a Part 4 Direction or Remedial Order, the court must consider —