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T-2 - Broadcast Advertising Tax Act
Section 9
Disposition versions
9. (1) Every person who
(a) does not furnish a report or any other document or information in the manner and at the time prescribed under this Act or the regulations, or
(b) being agent for the Minister, refuses or neglects to collect, account for, report or remit the tax, the whole in accordance with this Act or the regulations,
is guilty of an offence and liable to a fine of not less than $25 for each day that the offence continues.
(2) Every person who
(a) sells airtime for the broadcast of advertisements without a registration certificate still in force, or otherwise contravenes section 7 or the regulations, or
(b) contravenes section 4,
is guilty of an offence and incurs a fine of not less than $200 nor more than $5,000.
