32 (1) Every vendor who fails to deliver a return as required by this Act and the regulations shall pay a penalty of an amount equal to 10 per cent of the tax collectable by the vendor and 5 per cent of the tax payable by the vendor for the period in respect of which the return should have been delivered.  1999, c. 9, s. 188. Penalty, not remitting tax (2) Every vendor who delivers the return as required by this Act and the regulations but who fails to remit with that return the full amount of tax collectable or payable by the vendor as shown on the return shall pay a penalty of an amount equal to 10 per cent of the tax collectable by the vendor and not remitted and 5 per cent of the tax payable by the vendor and not remitted.  1999, c. 9, s. 188. One penalty (3) Where a penalty under subsection (1) has been assessed, no penalty for failing to deliver a return shall be assessed under subsection 15.1 (3) for that failure.  1999, c. 9, s. 188. Same (3.1) Where a penalty under subsection (2) has been assessed, no penalty for failing to remit tax payable by the vendor shall be assessed under subsection 15.1 (4) for that failure.  1999, c. 9, s. 188. False statements (4) 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, certificate, statement or answer, delivered or made as required by or under this Act or the regulations; (b)  to evade payment of a tax imposed by this Act, destroyed, altered, mutilated, secreted or otherwise disposed of the records or books of account of the vendor, purchaser or registrant; (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 records or books of account of a vendor, purchaser or registrant; (d)  wilfully, in any manner, evaded or attempted to evade compliance with this Act or payment of taxes imposed by this Act; or (e)  conspired with any person to commit any offence described in clauses (a) to (d).  R.S.O. 1990, c. R.31, s. 32 (4); 1994, c. 13, s. 19 (2); 1998, c. 34, s. 96 (1); 2001, c. 23, s. 203. Penalty, false statement (4.1) A person convicted of an offence under subsection (4) is liable to one or both of the following penalties in addition to any penalty otherwise provided by the Act: 1.  A fine that is, i.  a minimum of $1,000 or 50 per cent of the amount of tax that should have been remitted as collected or payable or that was sought to be evaded, whichever is greater, and ii.  a maximum of double the amount of tax that should have been remitted as collected or payable or that was sought to be evaded, if the maximum so calculated is greater than $1,000. 2.  Imprisonment for a term of not more than two years.  1998, c. 34, s. 96 (2). Refund obtained by fraud (5) Every person who, by deceit, falsehood, or by any fraudulent means, obtains or attempts to obtain a refund or rebate of tax under this Act or the regulations to which the person is not entitled is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than an amount that is double the amount of the refund or rebate obtained or sought to be obtained, or to a term of imprisonment of not more than two years, or to both.  1993, c. 12, s. 10 (2); 2010, c. 26, Sched. 17, s. 11 (1). Rebate obtained by fraud (6) Every person who, by deceit, falsehood, or by any fraudulent means, obtains or attempts to obtain a credit or payment under a regulation made under subsection 51.1 (1) (Rebates for First Nations) to which the person is not entitled is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than an amount that is double the amount of the credit or payment obtained or sought to be obtained, or to a term of imprisonment of not more than two years, or to both.  2010, c. 26, Sched. 17, s. 11 (2). False reporting (7) Every supplier, as defined in subsection 51 (1), is guilty of an offence if the supplier, by deceit, falsehood or by any fraudulent means, files a false return or other information with the Canada Revenue Agency, the Minister of Revenue or any other tax authority indicating that the supplier has credited an amount to a person under a regulation made under subsection 51.1 (1) (Rebates for First Nations) when the supplier has not in fact credited that amount.  2010, c. 26, Sched. 17, s. 11 (2). Penalty, false reporting (8) A person convicted of an offence under subsection (7) is liable to a fine of not less than $500 and not more than an amount that is double the amount falsely claimed to have been credited to a person under a regulation made under subsection 51.1 (1), or to a term of imprisonment of not more than two years, or to both.  2010, c. 26, Sched. 17, s. 11 (2). Section Amendments with date in force (d/m/y) 1993, c. 12, s. 10 (2) - 29/07/1993; 1994, c. 13, s. 19 (2) - 23/06/1994; 1998, c. 34, s. 96 (1, 2) - 18/12/1998; 1999, c. 9, s. 188 - 01/07/2000 2001, c. 23, s. 203 (1, 2) - 01/10/2001 2010, c. 26, Sched. 17, s. 11 (1, 2) - 08/12/2010