59.5.10. A person who contravenes section 34.1 or who, knowingly, through carelessness or voluntary omission, assents to, acquiesces in or participates in another person contravening that section incurs a penalty equal to
(a) $50,000 if the action of the person occurs after the Minister has assessed a penalty payable by the person under this section or section 59.5.11; or
(b) $5,000 in any other case.
Subject to the third paragraph of section 34.1, a person may not invoke against the assessment of a penalty that the person exercised due diligence to prevent the action from occurring.