24. Every person who deducts, withholds or collects an amount under a fiscal law is bound to pay to the Minister, at the date fixed by such law, or in accordance with the provision for such payment, an amount equal to that so deducted, withheld or collected.
The same obligation exists in respect of any amount that a person, whether in good faith or in bad faith, deducts, withholds or collects, believing or pretending that he is acting under a fiscal law.
Every person who has not complied with the second paragraph is guilty of an offence and liable to the same penalties as those which may be claimed in the case of failure to report and remit the duties exigible under the fiscal law concerned.
1972, c. 22, s. 24; 1978, c. 25, s. 8.