61.0.1.Every person who is required to be registered under Title I of the Act respecting the Québec sales tax (chapter T‐0.1) or section 288.3 of the Act respecting remunerated passenger transportation by automobile (chapter T-11.2) and who fails to comply with that requirement or any person who contravenes section 288.8 of that latter Act is guilty of an offence and is liable to a fine of not less than $2,000 nor more than $25,000.
1997, c. 14, s. 310; 2021, c. 152021, c. 15, s. 271.
61.0.1.Every person who is required to be registered under Title I of the Act respecting the Québec sales tax (chapter T‐0.1) and who fails to comply with that requirement is guilty of an offence and is liable to a fine of not less than $2,000 nor more than $25,000.