10 (1) Every person who is a manufacturer, collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer shall deliver to the Minister such return as the Minister requires for the purposes of this Act, (a)  at the prescribed time and in the prescribed manner; and (b)  on or before the date designated in a notice or demand by the Minister, if the Minister serves or causes to be served a notice or demand, either personally or by registered mail, upon the person.  1991, c. 49, s. 12 (1); 1998, c. 30, s. 22; 2002, c. 22, s. 79 (1). Verification of returns (2) Every return required under subsection (1) shall be verified by the certificate of the person referred to in subsection (1) delivering the return or, if not an individual, of the president, resident manager or representative in Ontario of the person that the financial and other statements of information included in or attached to the return are in agreement with the records of the person and contain correctly and completely all information for the period covered by the return.  1991, c. 49, s. 12 (1). Offence, failure to deliver a return (3) Every person who fails to deliver a return as required by subsection (1) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $5,000.  2002, c. 22, s. 79 (2). Penalty, failure to deliver a return (3.1) Every person who is a collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier or registered consumer who fails to deliver a return as required by subsection (1) shall pay to the Minister, when assessed therefor, a penalty equal to 10 per cent of the tax collectable or 5 per cent of the tax payable, as the case may be, by the person for the period covered by the return, whether or not the failure to file the return was caused by a person acting as an agent under subsection (7).  2002, c. 22, s. 79 (2). Same, manufacturer (3.2) Every person who is a manufacturer who fails to deliver a return as required by subsection (1) shall pay to the Minister, when assessed therefor, a penalty of $1,000 for each month covered by the return and $1,000 for each month or part thereof that the return is late.  2002, c. 22, s. 79 (2). Same, interjurisdictional transporter (3.3) Every person who is an interjurisdictional transporter who fails to deliver a return as required by subsection (1) shall pay to the Minister, when assessed therefor, a penalty of $1,000, whether or not the failure to file the return was caused by a person acting as an agent under subsection (7).  2002, c. 22, s. 79 (2). Offence, failure to complete information (4) Every person who fails to complete the information required in a return under subsection (1) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $5,000.  2002, c. 22, s. 79 (3). Penalty, failure to remit tax with a return (4.1) Every person who fails to remit with their return under subsection (1) the tax collectable or the tax payable, as the case may be, by the person shall pay to the Minister, when assessed therefor, a penalty equal to 10 per cent of the tax collectable or 5 per cent of the tax payable, as the case may be, by the person for the period covered by the return, whether or not the failure to remit the tax was caused by a person acting as an agent under subsection (7).  2002, c. 22, s. 79 (3). Time for making returns (5) The Minister may enlarge the time for making any return before or after the time for making it.  R.S.O. 1990, c. F.35, s. 10 (5). Declarations and affidavits (6) Declarations and affidavits in connection with returns under this Act may be taken before any person having authority to administer an oath, or before any person specially authorized for that purpose by the Lieutenant Governor in Council, but any person so specially authorized shall not charge a fee therefor.  R.S.O. 1990, c. F.35, s. 10 (6). Compliance by agent (7) Compliance with subsections (1) and (2) may be carried out by a person with whom the person referred to in subsection (1) has entered into a written agreement under which the first person is authorized to act as an agent to prepare and deliver to the Minister the return required by subsection (1), but this subsection applies only if the first person has been granted and exercises power of attorney to verify the return in the manner required by subsection (2) for the period the agreement is in force.  1991, c. 49, s. 12 (2). (8) Repealed:  1994, c. 18, s. 2 (12). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 12 (1, 2) - 01/01/1992; 1994, c. 18, s. 2 (11, 12) - 01/02/1995; 1998, c. 30, s. 22 - 18/12/1998 2002, c. 22, s. 79 (1-3) - 01/07/2003