55. Every person who(1) contravenes section 3, 4 or 14, the first paragraph or subparagraph 1 of the second paragraph of section 15 or the second paragraph of section 43, and
(2) makes a declaration, communicates information or files a document that is false or misleading, pursuant to this Regulation,
commits an offence and is liable, in the case of a natural person, to a fine of $5,000 to $500,000 or, despite article 231 of the Code of Penal Procedure (chapter C-25.1), to a maximum term of imprisonment of 18 months, or to both the fine and imprisonment, or, in any other case, to a fine of $15,000 to $3,000,000.