62.0.1. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $2,000 and not more than $1,000,000 or, despite articles 231 and 348 of the Code of Penal Procedure (chapter C-25.1), to both that fine and imprisonment for a term not exceeding five years less one day, if the person(a) wilfully fails to pay, deduct, withhold, collect or remit a duty imposed under a fiscal law and, in respect of that duty, fails to file a return or report as and when prescribed by a fiscal law, by a regulation made under such a law or by an order of the Minister, or
(b) conspires with a person to commit an offence described in subparagraph a.