21 (c) different persons or descriptions of persons to whom a Direction is to be issued; and (d) different circumstances under which a Direction is to be issued. (5) A Part 3 Direction remains in effect until the date it expires (if any), or it is set aside under section 17 or cancelled under section 19. 5 (6) A person issued a Part 3 Direction is responsible for the costs of complying with the Direction. Service of Part 3 Directions 14. A Part 3 Direction may be served by such means (including electronic means) as may be prescribed — 10 (a) on the person to whom it is issued; or (b) on a person in Singapore that the person to whom the Part 3 Direction is issued has appointed to accept service on the person’s behalf. 15 Non-compliance with Part 3 Direction an offence 15.—(1) A person to whom a Part 3 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 (b) in any other case, to a fine not exceeding $500,000. (2) 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 3 Direction or restricts the person in such compliance; or 25 30