100. Every person who refuses or neglects to send the reports or information provided for in section 99 or does not comply with the prescribed time limit for filing them(1) may be imposed an administrative monetary penalty of $350 in the case of a natural person or $1,500 in other cases;
(2) commits an offence and is liable to a fine of $2,000 to $100,000 in the case of a natural person or $6,000 to $600,000 in other cases.