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T-1 - Fuel Tax Act

Section 46
Disposition versions

Full text
46. (Repealed).
1972, c. 30, s. 51; 1983, c. 49, s. 50.
46. Every person who omits, within the prescribed period, to report and remit the taxes which he has collected, or should have collected or paid, incurs a penalty of five per cent of such taxes or, if such percentage is a sum less than ten dollars, a penalty of ten dollars in addition to such taxes and interest.
The penalty prescribed in the preceding paragraph shall again be incurred on the sixteenth day of each month following the date when payment of the first penalty became exigible. However, the total amount of such penalties relating to the same omission shall not exceed five times that of the first penalty.
1972, c. 30, s. 51.
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