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I-0.4 - Mining Tax Act

Section 88
Disposition versions

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88. (Repealed).
1975, c. 30, s. 88; 2015, c. 8, s. 67.
88. The fines provided by section 87 may be imposed even in the case where, after an offence contemplated therein has been committed, no additional duty is payable.
Where an additional duty is payable after an offence contemplated in section 87 has been committed, the fine must be at least equal to 25 per cent of the amount of the duties which such person evaded or attempted to evade or permitted to be evaded, without exceeding twice such amount.
1975, c. 30, s. 88.
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