A-6.002 - Tax Administration Act

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60.3. Every person who contravenes section 34.3 or section 350.53 of the Act respecting the Québec sales tax (chapter T-0.1) is guilty of an offence and is liable to a fine of not less than $400 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $2,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $25,000.
2009, c. 5, s. 578; 2010, c. 5, s. 200.
60.3. Every person who contravenes section 34.3 is guilty of an offence and is liable to a fine of not less than $400 nor more than $5,000 and, for a second offence within five years, to a fine of not less than $2,000 nor more than $10,000 and, for a third or subsequent offence within that period, to a fine of not less than $5,000 nor more than $25,000.
2009, c. 5, s. 578.