119.3.The employer who contravenes subsection 1, 2 or 3 of section 88, who makes or files, to comply therewith, a false or erroneous declaration, is guilty of an offence and is liable
(a) to a fine of not less than $300, in the case of an individual;
(b) to a fine of not less than $500, in the case of an artificial person.
119.3.The employer who contravenes subsection 1, 2 or 3 of section 88, who makes or files, to comply therewith, a false or erroneous declaration, is guilty of an offence and is liable, in addition to the costs,
(a) to a fine of not less than $300, in the case of an individual;
(b) to a fine of not less than $500, in the case of an artificial person.