33. The person designated by the Minister under section 23 may, by notification of a notice of claim, claim from an entity subject to this Act the payment of the amount of any monetary administrative penalty imposed under this chapter.
In addition to stating the entity’s right to obtain a review of the decision under section 24 and the time limit specified in that section, the notice of claim must include(1) the amount of the claim;
(2) the reasons for it;
(3) the time from which it bears interest; and
(4) the right to contest the claim or, if applicable, the review decision before the Administrative Tribunal of Québec and the time limit for doing so.
The notice must also include information on the procedure for recovery of the amount claimed, in particular with regard to the issue of a recovery certificate under section 36 and its effects. The entity concerned must also be advised that the facts on which the claim is founded may result in penal proceedings.
Unless otherwise provided, the amount owing bears interest at the rate determined under the first paragraph of section 28 of the Tax Administration Act (chapter A-6.002), from the 31st day after notification of the notice. Notification of a notice of claim interrupts the prescription provided for in the Civil Code with regard to the recovery of an amount owing.