70. Every person who contravenes any of the regulatory provisions determined under paragraph 3 of section 67, or section 41, who fails to make the return provided for in section 63 or gives false information in the return is guilty of an offence and is liable, in addition to costs, to a fine of $500 to $1 000 for the first offence and of $1 000 to $2 000 for every subsequent offence.