49. When penal proceedings are instituted in relation to the application of this Act, the statement of offence is signed and issued by an employee of the Agence du revenu du Québec authorized by the president and chief executive officer, and proof of the quality, signature or authorization of the employee is not necessary, unless the defendant contests it and the judge considers it necessary to provide such proof.
A facsimile of the signature of a person referred to in the first paragraph that is affixed on the statement of offence has the same force as the person’s signature.