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I-3 - Taxation Act

Section 1049.0.1.1
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1049.0.1.1. Every person who, knowingly or under circumstances amounting to gross negligence, makes, or participates or acquiesces in the making of, a false statement or omission in a prescribed form required to be filed under section 359.11.1 or 359.12.0.1 incurs a penalty of 25% of the amount by which the assistance required to be reported in respect of a person or partnership in the prescribed form exceeds the assistance reported in the prescribed form in respect of the person or partnership, as the case may be.
1993, c. 16, s. 339; 1997, c. 3, s. 71.
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