D-15.1 - Act respecting duties on transfers of immovables

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23. Whoever:
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a document presented to the registrar under section 9.1, or
(b)  wilfully, in any manner, evades or attempts to evade compliance with this Act or the payment of transfer duties,
is guilty of an offence and is liable to a fine not exceeding $2,000 in addition to a penalty of 25% of the amount of the duties which he evaded, attempted to evade or allowed to be evaded.
1976, c. 30, s. 23; 1993, c. 78, s. 36.
23. Whoever:
(a)  makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a deed of transfer tendered for registration, or
(b)  wilfully, in any manner, evades or attempts to evade compliance with this Act or the payment of transfer duties,
is guilty of an offence and is liable to a fine not exceeding $2 000 in addition to a penalty of 25 % of the amount of the duties which he evaded, attempted to evade or allowed to be evaded.
1976, c. 30, s. 23.