108. An employer must, within ten days following the beginning of the operation of an industry, give a written notice to the Commission setting forth:
(a) the nature and location of the industry;
(b) an estimate of wages for the remainder of the year;
(c) any other information determined by regulation.
The employer who fails to comply with the preceding paragraph is guilty of an offence and is liable, in addition to any other penalty or liability incurred under this Act, to pay to the Commission the additional amount of assessment or interest contemplated in subsection 5 of section 88.
R. S. 1964, c. 159, s. 102; 1978, c. 57, s. 58; 1990, c. 4, s. 31.