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A-6.002 - Tax Administration Act

Section 60.3
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60.3. Every person who contravenes section 34.3 or any of sections 350.53, 350.60.9 and 350.63 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and is liable to a fine of not less than $400 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $2,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $25,000.
2009, c. 5, s. 578; 2010, c. 5, s. 200; 2018, c. 18, s. 56; 2023, c. 10, s. 3.
60.3. Every person who contravenes section 34.3 or section 350.53 or 350.63 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and is liable to a fine of not less than $400 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $2,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $25,000.
2009, c. 5, s. 578; 2010, c. 5, s. 200; 2018, c. 18, s. 56.
60.3. Every person who contravenes section 34.3 or section 350.53 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and is liable to a fine of not less than $400 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $2,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $25,000.
2009, c. 5, s. 578; 2010, c. 5, s. 200.
60.3. Every person who contravenes section 34.3 is guilty of an offence and is liable to a fine of not less than $400 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $2,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $25,000.
2009, c. 5, s. 578.
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