18.8. A monetary administrative penalty of $350 in the case of a natural person or $1,500 in other cases may be imposed on any person who fails(1) to send the declaration referred to in section 9 to the Minister within the periods or on the conditions provided for in the second, third or fourth paragraph of that section;
(2) to keep or make available to the Minister, during the period provided for, the documents in support of the declaration in accordance with the seventh paragraph of section 9;
(3) to keep or make available to the Minister a register prescribed by section 10 during the period and on the conditions provided for in that section.