136.1. Every person who(1) to take the steps referred to in the second paragraph of section 48,
(2) to comply with the obligations set out in sections 92, 94 and 95,
commits an offence and is liable, in the case of a natural person, to a fine of $8,000 to $500,000 and, in other cases, to a fine of $24,000 to $3,000,000.