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A-6.002 - Tax Administration Act
Section 60.2
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60.2. A person is guilty of an offence and, in addition to any penalty otherwise provided, is liable to a fine of not less than $25,000 nor more than $500,000 and, for a subsequent offence within five years, to a fine of not less than $100,000 nor more than $1,000,000, if the person
(a) contravenes section 34.2; or
(b) conspires with another person to commit an offence under subparagraph a.
In addition to the fine of $100,000 to $1,000,000 prescribed in the first paragraph for a subsequent offence, the court may, despite article 231 of the Code of Penal Procedure (chapter C-25.1), sentence the offender to imprisonment for not more than two years.
60.2. A person is guilty of an offence and is liable to a fine of not less than $25,000 nor more than $500,000 and, for a subsequent offence within five years, to a fine of not less than $100,000 nor more than $1,000,000, if the person
(a) contravenes section 34.2; or
(b) conspires with another person to commit an offence under subparagraph a.
In addition to the fine of $100,000 to $1,000,000 prescribed in the first paragraph for a subsequent offence, the court may, despite article 231 of the Code of Penal Procedure (chapter C-25.1), sentence the offender to imprisonment for not more than two years.
