17 (1) Every collector, importer, exporter, interjurisdictional transporter, wholesaler, manufacturer, holder of a transit permit or holder of a permit to mark or stamp cigarettes or fine cut tobacco, to purchase and sell unmarked cigarettes or to purchase and sell unmarked fine cut tobacco shall deliver to the Minister such returns as the Minister requires for the purpose of this Act, (a)  without notice or demand at the time and in the manner prescribed by the Lieutenant Governor in Council or the Minister; or (b)  on or before the day designated in the demand of the Minister served by personal service or by registered mail.  R.S.O. 1990, c. T.10, s. 17 (1); 2001, c. 23, s. 228 (1); 2006, c. 33, Sched. Z.9, s. 4; 2011, c. 15, s. 27 (1); 2023, c. 8, Sched. 10, s. 7 (1). Idem (2) Every return shall be verified by the certificate of the person required to file the return, and if the person is not an individual, of its president or resident manager or representative in Ontario, that the financial and other statements of information included in or attached to the return are in agreement with the books of the person and contain true, correct and complete information for the period covered by the return.  R.S.O. 1990, c. T.10, s. 17 (2). 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 $500 and not more than $5,000.  2002, c. 22, s. 194 (1); 2004, c. 7, s. 28 (1). (3.1) Repealed: 2023, c. 8, Sched. 10, s. 7 (2). Penalty, failure to deliver a return (4) Every person who is a collector, importer, exporter, wholesaler, manufacturer, holder of a transit permit or holder of a permit to mark or stamp cigarettes or fine cut tobacco, to purchase and sell unmarked cigarettes or to purchase and sell unmarked fine cut tobacco who fails to deliver a return as required by subsection (1) shall pay to the Minister, when assessed for it, 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.  2011, c. 15, s. 27 (2). Same, interjurisdictional transporter (4.1) 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 for the return that the transporter has failed to deliver.  2002, c. 22, s. 194 (3). (4.2) Repealed: 2023, c. 8, Sched. 10, s. 7 (2). Penalty, failure to remit taxes with return (4.3) Every person who fails to remit with the return required by subsection (1) the tax collectable or the tax payable 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.  2002, c. 22, s. 194 (5). Offence (5) Every person who fails to complete the information required in a return required under subsection (1) is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $5,000.  R.S.O. 1990, c. T.10, s. 17 (5); 2004, c. 7, s. 28 (2). Enlargement of time (6) The Minister may enlarge the time for making a return before or after the time for making it.  R.S.O. 1990, c. T.10, s. 17 (6). Declarations and affidavits (7) Declarations and affidavits in connection with returns under this Act may be taken before any person having authority to administer an oath or affirmation, or before any person specifically authorized for that purpose by the Lieutenant Governor in Council, but a person so specifically authorized shall not charge a fee therefor.  R.S.O. 1990, c. T.10, s. 17 (7). Section Amendments with date in force (d/m/y) 2001, c. 23, s. 228 (1) - 01/07/2004 2002, c. 22, s. 194 (1, 3) - 01/07/2003; 2002, c. 22, s. 194 (2, 4) - 01/07/2004; 2002, c. 22, s. 194 (5) - 01/01/2003 2004, c. 7, s. 28 (1, 2) - 17/06/2004 2006, c. 33, Sched. Z.9, s. 4 - 20/12/2006 2011, c. 15, s. 27 (1, 2) - 01/04/2013 2023, c. 8, Sched. 10, s. 7 (1, 2) - 18/05/2023