(a) makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, report, certificate, statement, answer, application for a refund or other document filed or made as required under a fiscal law or a regulation made under such a law;
(b) to evade payment of a duty imposed by a fiscal law, destroys, alters, mutilates or secretes or otherwise disposes of the registers, books of account or other documents of a person subject to a fiscal law;
(c) makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits or assents to or acquiesces in the omission to enter a material particular in the records or books of account of a person subject to a fiscal law;
(d) wilfully, in any manner, evades or attempts to evade compliance with a fiscal law or payment of a duty imposed under such a law;
(e) conspires with a person to commit an offence described in paragraphs a to d; or
(f) wilfully, in any manner, while knowing he is not entitled thereto, obtains or attempts to obtain a refund under a fiscal law,
is guilty of an offence and, in addition to any other penalty otherwise provided, is liable to a fine of not less than $1 000 nor more than $25 000 or, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), to both the fine and imprisonment for a term not exceeding two years.