60 (1) Every collector that fails to submit a return or remit an amount on account of tax to the Minister in accordance with this Act and the regulations is guilty of an offence and, in addition to any penalty that may be assessed under this Act, is liable on conviction to a fine of, (a)  not less than $500; and (b)  not more than the sum of $10,000 plus twice the amount on account of tax collected or required to be collected during the period to which the return relates.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. False statements, etc. (2) Every person is guilty of an offence who has, (a)  made, or participated in, assented to or acquiesced in the making of false or deceptive statements in a return, statement or answer, delivered or made as required under this Act or the regulations; (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.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Same, amount of fine, imprisonment, etc. (3) A person who is guilty of an offence under subsection (2) is liable on conviction, in addition to any penalty that may be assessed under this Act, (a)  to a fine of, (i)  not less than the greater of $500 and 25 per cent of the amount on account of tax collected or required to be collected during the period to which the return relates, and (ii)  not more than the sum of $10,000 plus twice the amount on account of tax collected or required to be collected during the period to which the return relates; (b)  to imprisonment for a term of not more than two years; or (c)  to both a fine under clause (a) and imprisonment under clause (b).  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Failure to collect tax (4) Every collector that fails to collect an amount on account of tax as required under this Act is guilty of an offence and, in addition to any penalty that may be assessed under this Act, is liable on conviction to a fine equal to the sum of, (a)  the amount that should have been collected, as determined under subsection (5); and (b)  an amount not less than $500 and not more than the sum of $10,000 and twice the amount referred to in clause (a).  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Determination of amount that should have been collected (5) The Minister shall determine the amount that should have been collected by a collector from such information as is available to the Minister and shall issue a certificate as to the amount, but, except where the Minister considers that 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 that should have been collected.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Certificate of amount (6) In any prosecution under subsection (4), a certificate signed or purported to be signed by the Minister stating the amount that should have been collected by a collector is proof, in the absence of evidence to the contrary, of the amount the collector should have collected and of the authority of the person giving or making the certificate without any proof of appointment or signature.  2009, c. 34, Sched. A, s. 7. Obtaining refund by deceit, falsehood, etc. (7) Every person who, by deceit, falsehood or any other fraudulent means, obtains or attempts to obtain a refund under this Act to which the person is not entitled is guilty of an offence and is liable on conviction, (a)  to, (i)  a fine of not less than $500 and not more than $10,000, and (ii)  an additional fine of not more than twice the amount of the refund the person obtained or sought to obtain; (b)  to imprisonment for a term of not more than two years; or (c)  to both the fines under clause (a) and imprisonment under clause (b).  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Offence (8) Every person who contravenes or fails to comply with any of the following provisions is guilty of an offence and is liable on conviction to a fine of $50 multiplied by the number of days the person contravened the provision or failed to comply with the provision: 1.  Section 37. 2.  Clause 38 (1) (c). 3.  Subsection 38 (2). 4.  Subsection 39 (1). 2009, c. 34, Sched. A, s. 7; 2016, c. 37, Sched. 1, s. 11. General offence (9) Every person who contravenes or fails to comply with any provision of this Act or the regulations is guilty of an offence and, if no other fine is provided under this Act on conviction of the offence, is liable on conviction to a fine, in addition to any penalty that may be assessed under this Act, of not less than $100 and not more than $5,000.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Same (10) Every individual who directed, authorized, assented to, acquiesced in or participated in the commission of any act or an omission which is an offence under this Act and for which a corporation, association or other entity would be liable to 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 other entity has been prosecuted or convicted.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Limitation (11) Proceedings shall not be commenced in respect of an offence under this Act more than six years after the day on which the offence was, or is alleged to have been, committed.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2016, c. 37, Sched. 1, s. 11 - 08/12/2016 2019, c. 15, Sched. 2, s. 2 - 29/11/2021 evidence