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T-0.1 - Act respecting the Québec sales tax

Section 350.38
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Full text
350.38. (Repealed).
1994, c. 22, s. 556; 1995, c. 63, s. 428.
350.38. Every collection officer who fails to collect the amount provided for in section 350.30 or fails to add that amount as required under section 350.34 or the amount referred to in subparagraph b of subparagraph 1 of the second paragraph of section 350.40 in determining the net tax of the collection officer, becomes a debtor of the amount towards the Gouvernement du Québec.
The amount referred to in the first paragraph is deemed to be a duty within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
1994, c. 22, s. 556.
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