21.26.1. For the purposes of this division and despite section 21.29, an enterprise, person or entity is deemed to have been found guilty of an offence listed in Schedule I if a penalty has been imposed on the enterprise, person or entity under any of sections 1079.13.1, 1079.13.2, 1082.0.2 and 1082.0.3 of the Taxation Act (chapter I-3), in connection with an assessment regarding which any time limit for objecting has expired or, if the enterprise, person or entity has either validly objected to the assessment or filed a contestation with or brought an appeal before a court of competent jurisdiction regarding the assessment, the objection, contestation or appeal, as applicable, has been finally settled. In such cases, the provisions of this Act apply, with the necessary modifications.
2020, c. 22020, c. 2, s. 271; 2020, c. 162020, c. 16, s. 1111; 2022, c. 182022, c. 18, s. 2511.