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F-2.1 - Act respecting municipal taxation

Section 265
Disposition versions

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265. Penal proceedings under this Act may be instituted by any municipality in the territory in which an offence under a provision of this Act is committed.
The fine belongs to the municipality that instituted the proceedings.
The proceedings may be instituted before any municipal court having jurisdiction in the territory in which the offence is committed. The costs relating to proceedings instituted before a municipal court belong to the municipality to which the court is attached, except the part of the costs remitted to another prosecuting party by the collector under article 345.2 of the Code of Penal Procedure (chapter C-25.1), and the costs remitted to the defendant under article 223 of that Code.
1979, c. 72, s. 265; 2005, c. 23, s. 26; 2023, c. 31, s. 52.
265. (Repealed).
1979, c. 72, s. 265; 2005, c. 23, s. 26.
265. The Minister of Revenue may prescribe the form and content of the declaration that must be furnished to him by a person contemplated in section 221.
1979, c. 72, s. 265.
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