Offences
12 (1) Every operator who fails to submit a return to the Minister or to remit the tax collected under this Act to the Minister as required by this Act and the regulations is guilty of an offence and, in addition to any penalty otherwise provided under this Act, is liable on conviction to a fine of not less than $100 and not more than double the amount of tax collected and not remitted.  R.S.O. 1990, c. R.1, s. 12 (1); 1994, c. 18, s. 7 (3). Idem (2) Every person who has, (a) made, or participated in, assented to or acquiesced in the making of false or deceptive statements in a return, certificate, statement or answer, delivered or made as required by or under this Act or the regulations made under this Act; (b) to evade collection or remittance of a tax imposed by this Act, destroyed, altered, mutilated, secreted or otherwise disposed of records or books of account; (c) made, assented to or acquiesced in the making of false or deceptive entries or omitted, or assented to or acquiesced in the omission to enter a material particular in records or books of account; or (d) wilfully, in any manner, evaded or attempted to evade compliance with this Act, is guilty of an offence and, in addition to any penalty otherwise provided by this Act, is liable on conviction to a fine of, (e) not less than the greater of $500 and 25 per cent of the tax that was not remitted or was not collected; and (f) not more than twice the amount of such tax, or to imprisonment for a term of not more than two years, or to both fine and imprisonment.  R.S.O. 1990, c. R.1, s. 12 (2). Idem (3) Every operator who fails to collect the tax imposed by this Act is guilty of an offence and, in addition to any penalty otherwise provided under this Act, is liable on conviction to a fine equal to the amount of tax that should have been collected as determined under subsection (4) and, in addition, an amount not less than $50 and not more than $2,000.  R.S.O. 1990, c. R.1, s. 12 (3). Determination of tax (4) The Minister shall determine the amount of tax referred to in subsection (3) from such information as is available to the Minister and shall issue a certificate as to the amount, but, except where the Minister considers there has been a deliberate evasion of this Act, the Minister shall not consider a period of more than four years in determining the amount of tax that should have been collected.  R.S.O. 1990, c. R.1, s. 12 (4); 1997, c. 43, Sched. F, s. 12 (3). Certificate of tax (5) In any prosecution under subsection (3), a certificate signed or purported to be signed by the Minister stating the amount of tax that should have been collected is proof, in the absence of evidence to the contrary, of the amount of tax that should have been collected and of the authority of the person giving or making the certificate without any proof of appointment or signature.  R.S.O. 1990, c. R.1, s. 12 (5). Admission of evidence (5.1) The Minister, or a person authorized by the Minister, may, for any purpose relating to the administration or enforcement of this Act, reproduce from original data stored electronically any document previously issued by the Minister under this Act, and the electronically reproduced document is admissible in evidence and shall have the same probative force as the original would have had if it had been proved in the ordinary way.  1994, c. 18, s. 7 (11). Same (5.2) If a return, document or any other information has been delivered by a person to the Minister on computer disk or other electronic medium, or by electronic filing as permitted under this Act, a document, accompanied by the certificate of the Minister, or of a person authorized by the Minister, stating that the document is a print-out of the return, document or information received by the Minister from the person and certifying that the information contained in the document is a true and accurate representation of the return, document or information delivered by the person, is admissible in evidence and shall have the same probative force as the original return, document or information would have had if it had been delivered in paper form.  1994, c. 18, s. 7 (11). Same (5.3) If the data contained on a return or other document received by the Minister from a person is stored electronically by the Minister on computer disk or other electronic medium and the return or other document has been destroyed by a person so authorized by the Minister, a document, accompanied by the certificate of the Minister, stating that the document is a print-out of the data contained on the return and other document received and stored electronically by the Minister and certifying that the information contained in the document is a true and accurate representation of the data contained on the return or document delivered by the person, is admissible in evidence and shall have the same probative force as the original return or document would have had if it had been proved in the ordinary way.  1994, c. 18, s. 7 (11). Offence (6) Every person who contravenes or fails to comply with, (a) subsection 4 (1), (2), (3) or (4); (b) clause 5 (1) (c); or (c) subsection 5 (2), is guilty of an offence and on conviction is liable to a fine of $50 for each day during which the contravention or failure exists.  R.S.O. 1990, c. R.1, s. 12 (6). General offence (7) Every person who contravenes, or fails to comply with, any of the provisions of this Act or the regulations is guilty of an offence and, if no other fine is provided for that offence under this Act, is liable upon conviction to a fine of not less than $100 and not more than $5,000.  R.S.O. 1990, c. R.1, s. 12 (7). Idem (8) Every individual who directed, authorized, assented to, acquiesced in or participated in the commission of any act or omission which is an offence under this Act and for which a corporation, association or club would be liable for prosecution under this Act is guilty of an offence and on conviction is liable to the punishment provided for the offence, whether or not the corporation, association or club has been prosecuted or convicted.  R.S.O. 1990, c. R.1, s. 12 (8). Limitation (9) Proceedings shall not be commenced in respect of an offence under this Act six years after the date on which the offence was, or is alleged to have been, committed.  R.S.O. 1990, c. R.1, s. 12 (9). Other remedies not affected (10) Neither the application of any provision of this section nor the enforcement of any penalty hereunder suspends or affects any remedy for the recovery of any tax under this Act or of any penalty assessed under section 8.  R.S.O. 1990, c. R.1, s. 12 (10). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 7 (3, 11) - 23/06/1994; 1997, c. 43, Sched. F, s. 12 (3) - 18/12/1997