24 (1) Every person is guilty of an offence who, (a)  contravenes any provision of this Act or the regulations or a direction or an order of the Chief Executive Officer made or given under this Act or an order of the Tribunal made under this Act; (b)  to avoid compliance with a provision of this Act or the regulations, (i)  destroys, alters, mutilates, secretes or otherwise disposes of any record, writing or other document, (ii)  in any record, writing or other document, makes a false or deceptive statement or a false or deceptive entry, or (iii)  omits to furnish any material particular in any statement or in any record, writing or other document; (c)  knowingly prevents or obstructs, or attempts to prevent or obstruct, another person from doing anything that the other person is authorized to do under section 22 or, unless unable to do so, fails to do anything that is required to be done under that section; or (d)  being an employer, fails to remit to the administrator all amounts that the employer is liable to remit. 2015, c. 9, s. 24 (1); 2018, c. 8, Sched. 26, s. 9. Defence of due diligence (2) A person is not to be found guilty of an offence under clause (1) (a) or (d) if the person establishes that he or she exercised due diligence to prevent the commission of the offence. Punishment (3) A person who commits an offence under this Act is, (a)  in the case of an individual, liable on conviction to a fine not exceeding $100,000; and (b)  in the case of a corporation or other body, liable on conviction to a fine not exceeding $500,000. Remittance of amount owing (4) The court may also order an employer that is found guilty of the offence referred to in clause (1) (d) to remit to the administrator all amounts owing with interest. Enforcement of orders (5) An order for payment under subsection (4), exclusive of the reasons for the order, may be filed in the Superior Court of Justice and on filing is enforceable as an order of that court. Evidence (6) In any prosecution for an offence under this Act, a certificate purporting to be signed by the Chief Executive Officer or by any person on the Chief Executive Officer’s behalf certifying that a copy of a pooled registered pension plan or of an amendment to that plan was not filed with the Chief Executive Officer as required by this Act, or certifying as to the registration of a pooled registered pension plan, is admissible in evidence and, in the absence of any evidence to the contrary, is proof of the matters so certified. 2015, c. 9, s. 24 (6); 2018, c. 8, Sched. 26, s. 9, 10. Limitation (7) No prosecution for an offence under this Act shall be commenced after two years after the day on which the subject matter of the proceedings became known to the Chief Executive Officer. 2015, c. 9, s. 24 (7); 2018, c. 8, Sched. 26, s. 9. Certificate of Chief Executive Officer (8) A document that appears to have been issued by the Chief Executive Officer, certifying the day on which the subject matter of any proceedings became known to the Chief Executive Officer, is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and is, in the absence of evidence to the contrary, proof of the matter asserted in it. 2015, c. 9, s. 24 (8); 2018, c. 8, Sched. 26, s. 9. Corporations and other bodies (9) If a corporation or other body commits an offence under this Act, an officer, a director, an agent or a member of the corporation or body who directed, authorized, assented to or acquiesced or participated in the commission of the offence, or who failed to take all reasonable care in the circumstances to prevent the commission of the offence, is a party to the offence and liable, on conviction, to the punishment provided for the offence, whether or not the corporation or body has been prosecuted or convicted. Section Amendments with date in force (d/m/y) 2018, c. 8, Sched. 26, s. 9, 10 - 08/06/2019 Regulations