I-2 - Tobacco Tax Act

Section 14 Disposition versions

2006-06-13

14. Every person who

(a)  does not furnish a report or other document or any information provided for by this Act or the regulations thereunder, in the manner and at the time provided in sections 5.1, 6.6, 7.13, 9, 9.1, 11.1, 17.3, 17.5 and in the second paragraph of section 7.10, or

(b)  being a mandatary of the Minister, refuses or neglects

i.  to collect the tax provided for in section 8 at the time of a retail sale that is not made in contravention of section 7.1.1,

ii.  to render an account or remit the tax provided for in section 8, or

iii.  to collect, report or remit the amount provided for in section 17.2,

is guilty of an offence and is liable, for each day that the omission continues, to a fine of not less than $300 and, for a subsequent offence within five years, to a fine of not less than $1,000.

R. S. 1964, c. 72, s. 17 (part); 1971, c. 27, s. 8; 1986, c. 17, s. 6; 1991, c. 16, s. 14; 1999, c. 65, s. 16; 2006, c. 13, s. 19.

2000-02-02

14. Every person who

(a)  does not furnish a report or other document or any information provided for by this Act or the regulations thereunder, in the manner and at the time provided in sections 5.1, 6.6, 7.13, 9, 9.1, 11.1, 17.3, 17.5 and in the second paragraph of section 7.10, or

(b)  being a mandatary of the Minister, refuses or neglects to collect, account for, report or remit the tax provided for in section 8 or the amount provided for in section 17.2,

is guilty of an offence and is liable to a fine of not less than $200 for each day that the omission continues.

R. S. 1964, c. 72, s. 17 (part); 1971, c. 27, s. 8; 1986, c. 17, s. 6; 1991, c. 16, s. 14; 1999, c. 65, s. 16.

1992-03-01

14. Every person who

(a)  does not furnish a report or other document or any information provided for by this Act or the regulations thereunder, in the manner and at the time provided in sections 5.1, 6.6, 9, 9.1, 11.1, 17.3, 17.5 and in the second paragraph of section 7.10, or

(b)  being a mandatary of the Minister, refuses or neglects to collect, account for, report or remit the tax provided for in section 8 or the amount provided for in section 17.2,

is guilty of an offence and is liable to a fine of not less than $200 for each day that the omission continues.

R. S. 1964, c. 72, s. 17 (part); 1971, c. 27, s. 8; 1986, c. 17, s. 6; 1991, c. 16, s. 14.

1986-09-01

14. Every person who

(a)  contravenes section 3; or

(b)  neglects or omits to comply with stop signs set up by a person contemplated in section 13.3 or to obey the signals or orders of such a person, or otherwise contravenes that section,

commits an offence and is liable to a fine of not less than $200 nor more than $5 000.

R. S. 1964, c. 72, s. 17 (part); 1971, c. 27, s. 8; 1986, c. 17, s. 6.

1977-12-31

14. Every person who

(a)  sells or delivers tobacco in Québec without a registration certificate in force or otherwise contravenes the provisions of Division II of this Act or of the regulations made in virtue of this Act, or

(b)  being an agent of the Minister, refuses or neglects to collect, account for or remit the amount of the tax in accordance with the provisions of this Act or of the regulations made thereunder,

commits an offence under this Act, and shall be liable, upon summary proceeding, in addition to the payment of the costs and to the remittance of the tax, to a fine of not less than $10 and not more than $1 000, in the cases provided for in the paragraph b of this section for each sale so made, and in the cases provided for in paragraph a of this section, for each day of such offence, and, in all cases, in default of the payment of the fine and costs and of the remittance of the aforesaid tax, to imprisonment for three months.

R. S. 1964, c. 72, s. 17 (part); 1971, c. 27, s. 8.