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I-0.4 - Mining Tax Act

Section 56
Disposition versions

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56. (Repealed).
1975, c. 30, s. 56; 2015, c. 8, s. 65.
56. If a person, knowingly or under circumstances amounting to gross negligence, makes a statement or omission in a return, certificate or answer made or filed under this Act, or participates therein or assents thereto, as a result of which the duties that would be payable if the person were assessed on the basis of the information furnished are less that the duties actually payable, the person is liable to a penalty of 25% of the difference between such two amounts.
1975, c. 30, s. 56.
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