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A-6.002 - Tax Administration Act
Section 60.1
Disposition versions
60.1. Every person who contravenes section 34.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $2,000 nor more than $25,000 and, for a second offence within five years, to a fine of not less than $25,000 nor more than $100,000 and, for a third or subsequent offence within that period, to a fine of not less than $100,000 nor more than $500,000.
In addition to the fine of $100,000 to $500,000 prescribed in the first paragraph for a third or subsequent offence, the court may, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), sentence the offender to imprisonment for not more than two years.
60.1. Every person who contravenes section 34.1 is guilty of an offence and is liable to a fine of not less than $2,000 nor more than $25,000 and, for a second offence within five years, to a fine of not less than $25,000 nor more than $100,000 and, for a third or subsequent offence within that period, to a fine of not less than $100,000 nor more than $500,000.
In addition to the fine of $100,000 to $500,000 prescribed in the first paragraph for a third or subsequent offence, the court may, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), sentence the offender to imprisonment for not more than two years.
