139. Every employer is guilty of an offence and is liable to a fine of $600 to $1,200 and, for any subsequent conviction, to a fine of $1,200 to $6,000, who1° knowingly destroys, alters or falsifiesa) a register;
b) the registration system;
c) a document dealing with the carrying out of this Act or a regulation;
2° fails, neglects or refuses to keep a document contemplated in paragraph 1.