F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1

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21. Every provider who refuses or neglects to collect the tax, to keep or render an account thereof or to remit the tax to the Minister of Revenue, in accordance with the provisions of this Regulation, is liable to a fine of not less than $25 for each day that the offence continues.
O.C. 773-2009, s. 21.