45. No person shall attend a race meeting or enter upon the ground occupied for a race meeting, in the province of Québec, unless it is a race-meeting at which bets, wagers or pools are sold, received or recorded under the pari mutuel system, unless, before attending or entering, such person has paid to the Minister of Revenue, or to the proper officer in charge duly appointed, an entrance duty of $0.05. The holder of a complimentary or season ticket shall pay such duty as if he did not possess such ticket.
R. S. 1964, c. 79, s. 39; 1972, c. 25, s. 59; 1973, c. 17, s. 173; 1978, c. 34, s. 2.