90.5. A monetary administrative penalty is imposed on the person in default by notification of a notice of claim setting out the amount of the claim, the reasons for it, the time from which it bears interest, the right to apply for a review of the decision, the right to contest the review decision before the Court of Québec and the time limit for bringing such proceedings.
The notice of claim must also include information on the procedure for recovery of the amount owing, in particular with regard to the issue of a recovery certificate under section 90.14 and its effects. The person must also be advised that the facts on which the claim is founded may result in penal proceedings.
The amount owing bears interest at the rate determined under the first paragraph of section 28 of the Tax Administration Act (chapter A-6.002), from the 31st day after notification of the notice. The notification of a notice of claim interrupts the prescription provided for in the Civil Code with regard to the recovery of the amount owing.
2021, c. 252021, c. 25, s. 1591.