29. Every person who acquires any crude oil in a province other than its province of production shall keep records and books of account at his place of business in Canada, or elsewhere in Canada as the regulations may require, in such form and containing such information as will enable a determination to be made of the price at which the crude oil was so acquired.
- 1974-75-76, c. 47, s. 27.
Offences and Punishment
Marginal note:Offences respecting records and other documents
30. A person who
(a) knowingly makes any false entry or statement in any record, book of account or other document required by this Part or any regulations thereunder to be kept, or
(b) knowingly destroys, mutilates or falsifies any record, book of account or other document required by this Part or any regulations thereunder to be kept
is guilty of an offence and liable on summary conviction to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding one year or to both.
- 1974-75-76, c. 47, s. 28;
- 1980-81-82-83, c. 114, s. 17.
Marginal note:Contravention of sections 26 to 29
31. (1) Every person who contravenes any of the provisions of sections 26 to 29 is guilty of an offence and liable
(a) on summary conviction, to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding one year or to both; or
(b) on conviction on indictment, to a fine not exceeding one million dollars or to imprisonment for a term not exceeding five years or to both.
Marginal note:Officers, etc., of corporation
(2) Where a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.
- 1974-75-76, c. 47, s. 29;
- 1980-81-82-83, c. 114, s. 18.
Marginal note:Offence by employee or agent
32. In a prosecution for an offence under this Part, it is sufficient proof of the offence to show that it was committed by an employee or agent of the accused whether or not the employee or agent is identified or has been prosecuted for the offence, unless the accused establishes that the offence was committed without his knowledge or consent and that he exercised all due diligence to prevent its commission.
- 1974-75-76, c. 47, s. 30.
Marginal note:Continuing offence
33. Where an offence under this Part is committed on more than one day, it shall be deemed to be a separate offence for each day on which the offence is committed or continued.
- 1974-75-76, c. 47, s. 31.
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