T-1 - Fuel Tax Act

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42.1. Every person who
(a)  contravenes section 27, 28 or 32.1,
(b)  uses a registration certificate provided for in section 23 or a permit issued in the name of another person, or
(c)  obtains or attempts to obtain, by means of false or misleading statements, a permit issued under this Act,
is guilty of an offence and is liable to a fine of not less than $2,000 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 not more than two years.
1991, c. 15, s. 19; 1999, c. 65, s. 71.
42.1. Every person who
(a)  contravenes section 27, 28 or 32.1,
(b)  uses a registration certificate or a permit issued in the name of another person, or
(c)  obtains or attempts to obtain, by means of false or misleading statements, a registration certificate or a permit issued under this Act,
is guilty of an offence and is liable to a fine of not less than $2 000 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 not more than two years.
1991, c. 15, s. 19.