28.8. Every person is guilty of an offence and liable, on summary proceedings, to a fine not exceeding $2 000 or to imprisonment for one year, or to both, who:(a) contravenes section 28.5;
(b) refuses or neglects to comply with an order given by the Minister under section 28.7;
(c) makes a false or misleading declaration, or participates in, assents to or acquiesces in such a declaration in reply to an order given by the Minister under section 28.7;
(d) destroys, alters, mutilates or conceals a ledger, book of account or any other document relating to the petroleum products trade to elude the application of this division;
(e) makes a false or misleading entry, or assents to or acquiesces in the making of such an entry, or omits or assents to or acquiesces in the omission to make an entry in a ledger or book of account to elude the application of this division;
(f) hinders an inspector in any way in the performance of his duties.
When a corporation is guilty of an offence described in this section, it is liable, on summary proceedings, to a fine not exceeding $25 000.