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T-0.1 - Act respecting the Québec sales tax

Section 541.69
Disposition versions

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541.69. Every person who, as mandatary of the Minister, refuses or neglects to collect the duty or the amount equal to the duty, to keep or render an account thereof or to remit the duty or amount to the Minister, in accordance with the provisions of this Title or with a regulatory provision referred to in paragraph 60 of section 677, is liable to a fine of not less than $200 for each day that the offence continues.
2000, c. 39, s. 289.
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