T-3 - Meals and Hotels Tax Act

Section 6 Disposition versions

1977-12-31

6. (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 made by the Government under this act; or

(b)  being an agent of the Minister, refuses or neglects to collect, account for, report or remit the tax, the whole in accordance with this act and the regulations made by the Government under this act,

commits an offence and is liable to a fine of not less than $25 for each day that the offence continues.

(2)  Every person who:

(a)  keeps an establishment without a registration certificate still in force, or otherwise contravenes section 5 or the regulations made by the Government under this act;

(b)  contravenes subsection 1 of section 3,

commits an offence and is liable to a fine of not less than $200 nor more than $5 000.

R. S. 1964, c. 73, s. 7; 1965 (1st sess.), c. 30, s. 5; 1971, c. 28, s. 4 (part); 1972, c. 25, s. 20, s. 24.