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T-0.1 - Act respecting the Québec sales tax

Section 504
Disposition versions

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504. Every person who, as mandatary of the Minister, refuses or neglects to collect the tax or the amount equal to the tax, to keep or render an account thereof or to remit the tax or amount to the Minister, in accordance with the provisions of this Title or with a regulatory provision referred to in paragraph 60 of section 677, is liable to a fine of not less than $25 for each day that the offence continues.
1991, c. 67, s. 504; 1995, c. 63, s. 510.
504. Every person who, as agent of the Minister, refuses or neglects to collect the tax or the amount equal to the tax, to keep or render an account thereof or to remit the tax or amount to the Minister, in accordance with the provisions of this title or with a regulatory provision referred to in paragraph 60 of section 677, is liable to a fine of not less than $25 for each day that the offence continues.
1991, c. 67, s. 504.
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