A-6.002 - Tax Administration Act

Full text
71.3.2. Every person who communicates or uses information contained in a tax record or originating from such a record otherwise than in accordance with the provisions of this division, or who contravenes a provision of this division, other than a contravention referred to in section 71.3.1, is guilty of an offence and is liable to a fine of not less than $1,000 and not more than $10,000, and, in the case of a second or subsequent offence, to a fine of not less than $10,000 and not more than $20,000.
2002, c. 5, s. 26.