PART V.1 DEBT RETIREMENT CHARGE
Offences
85.20 (1) Every person who contravenes or fails to comply with any of the following provisions is guilty of an offence and, on conviction, is liable to a fine of not less than $100 for each day during which the offence continues: 1. Section 85.1 (duty to meter consumption). 2. Subsection 85.3 (2) (registration of collectors) or paragraph 4 of subsection 85.3 (3) (duty to submit returns, collectors). 3. Subsection 85.4 (1) (registration of self-gene­rating users) or paragraph 3 of subsection 85.4 (2) (duty to submit returns, self-generating users). 4. Subsection 85.28 (3) (prohibition re inspection).  2000, c. 42, s. 27. Same, re failure to collect (2) Every collector who is required by paragraph 1 of subsection 85.3 (3) to levy and collect a debt retirement charge and who fails to do so is guilty of an offence and, on conviction, is liable to a fine equal to the sum of, (a) the amount of the debt retirement charge that should have been collected, as determined under subsection (3); and (b) an amount that is not less than $50 and not more than $2,000.  2000, c. 42, s. 27. Determination of amount (3) For the purposes of clause (2) (a), the Minister of Finance shall determine the amount of the debt retirement charge that should have been collected and shall issue a certificate setting out that amount.  2000, c. 42, s. 27. Same (4) The determination made under subsection (3) shall be based upon such information as is available to the Minister of Finance and, unless he or she considers that the collector has engaged in deliberate evasion of this Part, the Minister of Finance shall not consider information respecting a period of more than four years in making the determination.  2000, c. 42, s. 27. Effect of certificate (5) A certificate issued under subsection (3) is proof, in the absence of evidence to the contrary, of the amount of the debt retirement charge that should have been collected and of the authority of the person signing the certificate without any proof of appointment or signature.  2000, c. 42, s. 27. Offence, re failure to remit (6) Every collector who fails to remit an amount collected as, or on account of, a debt retirement charge as required by paragraph 2 of subsection 85.3 (3) is guilty of an offence and, on conviction, is liable to either or both of the following penalties in addition to any other penalty imposed under this Part: 1. A fine in an amount that is, i. not less than the greater of $100 and 25 per cent of the amount collected and not remitted, and ii. not more than the greater of $100 and double the amount collected and not remitted. 2. Imprisonment for a term of not more than two years.  2000, c. 42, s. 27. Offence, re records (7) Every collector who is required by paragraph 3 of subsection 85.3 (3) to keep records and who fails to do so in accordance with the regulations is guilty of an offence and on conviction is liable to a fine of not less than $50 and not more than $5,000.  2000, c. 42, s. 27. Same, self-generating user (8) Every self-generating user who is required by paragraph 2 of subsection 85.4 (2) to keep records and who fails to do so in accordance with the regulations is guilty of an offence and on conviction is liable to a fine of not less than $50 and not more than $5,000.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
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