(a) makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement or answer filed or made as required under this act or a regulation;
(b) to evade payment of a duty, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to this act;
(c) makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to this act;
(d) wilfully, in any manner, evades or attempts to evade compliance with this act or payment of a duty imposed under it; or
(e) conspires with a person to commit an offence described in paragraphs a to d,
is guilty of an offence and, in addition to any other penalty provided by any other provision of this act, is liable, upon summary proceeding, to a fine of not less than $200 nor more than $10 000, with or without imprisonment for not more than two years.