101.8. The person designated by the Minister imposes an administrative penalty on a person by notification of a notice stating the amount of the administrative penalty, the reasons it is imposed, and the right of the party concerned to have the matter reviewed by the Minister and, subsequently, to contest the matter before the Administrative Tribunal of Québec. The notice must also include information on the procedure for recovery of the amount owing, in particular with regard to a possible deduction from any future subsidies in accordance with section 100 or to the issue of a recovery certificate under section 101.15 and its effects.
The amount owing bears interest at the rate determined under section 28 of the Tax Administration Act (chapter A-6.002), from the 30th day after notification of the notice.
Prescription is interrupted as of the date of notification of the notice.
2010, c. 39, s. 14; 2010, c. 31, s. 175.