14.1. Any person who hinders or attempts to hinder a person conducting an audit or an investigator in the exercise of auditing or investigating functions, refuses to provide any information or document that person or the investigator is entitled to require or examine, or conceals or destroys any document relevant to an audit or investigation is guilty of an offence and is liable to a fine of $5,000 to $30,000 in the case of a natural person and to a fine of $15,000 to $100,000 in other cases.
For any subsequent offence, the minimum and maximum fines prescribed in this section are doubled.
2012, c. 25, s. 63; 2022, c. 182022, c. 18, s. 12611.