22. Every person who has not, under a fiscal law or the regulations made under such law, deducted or withheld any amount on a payment made to a person is bound to pay to the Minister a penalty of ten per cent of the amount that should have been deducted or withheld, with interest at the rate fixed in section 28 on the amount which should have been deducted or withheld. Such penalty of ten per cent shall not be less than $10.
Every person who has not remitted or paid any amount deducted or withheld, as required by the Taxation Act (chapter I-3) or the regulations made under that act, or has not remitted or paid a contribution as required by the Act respecting the Québec Pension Plan (chapter R-9) or the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5), is liable to a penalty of ten per cent of that amount or, if that percentage is an amount less than ten dollars, a penalty of ten dollars, in addition to the amount of the debt exacted, with interest on the amount of the debt at the rate contemplated in section 28.
1972, c. 22, s. 22; 1972, c. 26, s. 108; 1976, c. 27, s. 11; 1978, c. 70, s. 15.