194. Every person who refuses or neglects to comply with a summons or to file the documents required under section 165 is guilty of an offence and is liable,(1) for a first offence, to a fine of not less than $700 nor more than $2,000 in the case of a natural person, or not less than $1,600 nor more than $4,000 in the case of a legal person;
(2) for any subsequent offence, to a fine of not less than $1,300 nor more than $6,000 in the case of a natural person, or not less than $2,800 nor more than $13,000 in the case of a legal person.