73. Every person who
(1) contravenes section 8, 9, 10 or 12, the first paragraph of section 24, the first or third paragraph of section 27, section 33 or 45 or the first or third paragraph of section 62,
(2) fails to inform the Minister in accordance with section 60,
(3) 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. 15-2007, s. 73; O.C. 685-2013, s. 3.