358. Every person who(1) makes a declaration or provides information or a document that is false or misleading to render an activity eligible for a declaration of compliance;
(2) signs a false or misleading document;
commits an offence and is liable, in the case of a natural person, to a fine of $5,000 to $500,000 or, despite article 231 of the Code of Penal Procedure (chapter C-25.1), to a maximum term of imprisonment of 18 months, or to both the fine and imprisonment, or, in other cases, to a fine of $15,000 to $3,000,000.