44.4. Every person who
(1) contravenes the second paragraph of section 4, the first paragraph of section 9, section 9.1, 9.3, 14 or 22, the first, second, third or fourth paragraph of section 39, the first or second paragraph of section 40, the first paragraph of section 50.3 or section 50.4,
(2) pursuant to this Regulation, makes a declaration, communicates information or files a document that is false or misleading,
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.