44 (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. 5 10 (7) In any proceeding for an offence under subsection (1), (2) or (3), it is a defence for the accused to prove that the accused did not know and had no reason to believe that the online location was a declared online location. (8) In any proceeding for an offence under subsection (1), (2) or (3), it is not a defence for the accused to show that — (a) the accused did the act in question at the direction of another person; or 15 (b) the paid content was communicated in Singapore by its inclusion on any online location through an automatic process without the accused choosing where the paid content is communicated, except as an automatic response to the request of a person. Prohibition on providing financial support to declared online locations 20 38.—(1) A person must not, whether in or outside Singapore, expend or apply any property knowing or having reason to believe that the expenditure or application supports, helps or promotes the communication of false statements of fact in Singapore on a declared online location. 25 (2) Subsection (1) does not apply to a service provider or a digital advertising intermediary which gives any consideration for the purpose of communicating any paid content in Singapore on the declared online location. 30 (3) A person who contravenes subsection (1) shall be guilty of an offence and shall be liable on conviction — (a) in the case of an individual, to a fine not exceeding $40,000 or to imprisonment for a term not exceeding 3 years or to both; or