Marine Liability Act

Marginal note:Evading payment

• 132 (1) Any person who wilfully evades or attempts to evade payment of an amount payable under section 112 is guilty of an offence and liable on summary conviction to a fine not exceeding $100,000.

• Marginal note:Failure to file information return

  (2) Any person who fails to file the information return referred to in paragraph 125(b) is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 for each day of default.

• Marginal note:Falsifying or destroying books of account

  (3) 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 118 is guilty of an offence and liable on summary conviction to a fine not exceeding $100,000.

• Marginal note:Contraventions

  (4) Every person who contravenes subsection 74.4(7) or 117(5), section 118 or subsection 119(9) is guilty of an offence and liable on summary conviction to a fine not exceeding $100,000.

• Marginal note:Failure to file information return

  (4.1) Any person who fails to file an information return required under subsection 74.4(2) or 117(1.2) or (1.4) is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000 for each day of default.

• Definition of person

  (5) For the purposes of subsection (4.1), person has the same meaning as in Article I of the Civil Liability Convention, as defined in subsection 47(1), except that, in the context of the Hazardous and Noxious Substances Convention, as defined in that subsection, person has the same meaning as in Article 1 of that Convention.