C-27.1 - Municipal Code of Québec

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205. No secretary-treasurer may, under penalty of a fine of $20 for each infraction:
(1)  give a discharge to a ratepayer or other person indebted to the corporation for municipal taxes or other debts, without having actually received, in cash or in legal equivalent, the amount mentioned in such discharge;
(2)  lend, directly or indirectly, by himself or by others, to any ratepayer or other person whomsoever, moneys received in payment of municipal taxes or belonging to the corporation.
M.C. 1916, a. 167.