22. Every person who contravenes a provision of section 21 is guilty of an offence and is liable to a fine of not less than $2,000 nor more than $20,000 and, in the case of a subsequent offence, to a fine of not less than $4,000 nor more than $60,000.
In determining the fines, the court shall consider in particular the harm caused by and the benefit derived from the offence.