85. Every person who
(a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Title or a regulation,
(b) to evade payment of a contribution, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer,
(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 records or books of account of an employer,
(d) wilfully evades or attempts to evade compliance with this Title or payment of contributions, or
(e) conspires with any person to commit an offence described by paragraphs a to d,
is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of $25 to $5 000 plus an amount not exceeding double the amount of the contribution that should have been shown to be payable or that was sought to be evaded, or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both such fine and imprisonment for a term not exceeding six months.