366. Any person who deliberately attempts to avoid payment of the sums the person owes, in particular by refusing the various terms and conditions offered for payment of the sums due, by failing to honour the person’s agreement to appear before the collector, by refusing or neglecting to carry out compensatory work or by rendering himself or herself insolvent, is guilty of an offence and is liable to imprisonment for a period not exceeding two years less one day.
Proceedings under this article may be instituted only by the Attorney General or by the Director of Criminal and Penal Prosecutions before the Court of Québec or a municipal court.
Proceedings under this article are prescribed one year from the date the commission of the offence becomes known to the prosecutor. However, no proceedings may be instituted if more than five years have elapsed since the date the offence was committed.
The sentence imposed for this offence does not discharge the defendant from payment of the sums due. Payment of the sums due does not discharge the defendant from the requirement to serve the sentence of imprisonment.
The collector is deemed, for the purposes of this article, to be a person entrusted with the enforcement of any Act within the meaning of article 62.
1987, c. 96, a. 366; 2003, c. 5, s. 23; 2005, c. 34, s. 86.