167.1 (1) Every operator that fails to deliver a return as and when required by section 154.5 is guilty of an offence and, in addition to any penalty otherwise provided, on conviction is liable to a penalty equal to the total of, (a) an amount equal to 5 per cent of the operator’s royalty payable under Part VIII for the fiscal year that was unpaid when the return was required to be filed; and (b) the product obtained when 1 per cent of the royalty payable under Part VIII for the fiscal year that was unpaid when the return was required to be filed is multiplied by the number of complete months, not exceeding 12, from the date on which the return was required to be filed to the date on which the return was filed.  2009, c. 21, s. 76. Penalty for hindrance, etc. (2) Every person who fails to comply with or contravenes subsection 154.6 (9) is guilty of an offence and, in addition to any penalty otherwise provided, on conviction is liable to a fine of $200 for each day during which the default or contravention continues.  2009, c. 21, s. 76. Penalty for disclosure of confidential information (3) Every person who contravenes subsection 154.7 (1) is guilty of an offence and on conviction is liable to a fine of not more than $2,000.  2009, c. 21, s. 76. Officers of corporations (4) Where an operator is guilty of an offence under Part VIII, any officer, director or agent of the operator who directed, authorized, assented to, acquiesced in, or participated in the offence is a party to and guilty of the offence and, on conviction, is liable to the penalty for the offence whether or not the operator has been prosecuted or convicted.  2009, c. 21, s. 76. Time for laying information (5) Despite section 169, an information in respect of an offence against Part VIII shall be laid within six years of the time when the matter of the information arose.  2009, c. 21, s. 76. False statements (6) 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 Part VIII; (b) destroyed, altered, mutilated, secreted or otherwise disposed of the books, records or other documents of an operator in order to evade payment of the royalty imposed by Part VIII; (c) made, or 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 books, records or other documents of an operator; (d) wilfully in any manner evaded or attempted to evade compliance with Part VIII or payment of a royalty imposed by Part VIII; or (e) conspired with any person to commit an offence described by clauses (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on conviction to a fine of not less than the greater of $500 or 50 per cent of the amount of the royalty that should have been shown to be payable or that was sought to be evaded and not more than double the amount of the royalty that should have been shown to be payable or that was sought to be evaded, or to imprisonment for a term of not more than two years or to both fine and imprisonment.  2009, c. 21, s. 76. Section Amendments with date in force (d/m/y) 2009, c. 21, s. 76
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