Marginal note:Evading payment of levy
104 (1) Any person who wilfully evades or attempts to evade payment of an amount payable under section 93 is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000.
Marginal note:Failure to file information return
(2) Any person who fails to file an information return as and when required by regulations made under paragraph 96(b) or (c), containing substantially the information required to be included in the return, is guilty of an offence and liable on summary conviction to a fine not exceeding $100 for each day of default.
Marginal note:Failure to keep books and accounts
(3) Any person who contravenes section 97 is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000.
Marginal note:Falsifying or destroying books
(4) Any person who knowingly destroys, mutilates or falsifies, or who knowingly makes any false entry or statement in, any record, book of account or other document required to be kept under section 97 is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000.
Marginal note:Obstruction or false statements
(5) Any person who contravenes subsection 76(4) or 98(9) is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000.
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