46. Every person who, in order to avoid payment of any amount owed to an artist, fails to record an entry prescribed in the first paragraph of section 38 or makes a false or inaccurate entry in the separate account is guilty of an offence and is liable to a maximum fine of $5,000 and, in the case of a second or subsequent conviction, to a maximum fine of $10,000.
1988, c. 69, s. 46; 1990, c. 4, s. 958.