49. Every person who
(1) contravenes section 17.1, the fourth paragraph of section 35, the second paragraph of section 35.1, the first paragraph of section 36, the fifth paragraph of section 39 or section 39.1 or 44.5,
(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.
O.C. 647-2001, s. 49; O.C. 682-2013, s. 7.