2. In the case of a business that has reported working hours to the Commission, as an employer, during the reference period pertaining to the calendar year during which was recorded the last conviction for offences, the number of offences mentioned in paragraphs 3 and 4 of section 1 is
(1) 2 offences, for 10,000 hours of work or less;
(2) 3 offences, for more than 10,000 hours of work but less than 50,000;
(3) 4 offences, for 50,000 hours of work or more but less than 100,000;
(4) 5 offences, for 100,000 hours of work or more, plus one offence for each period of 100,000 hours of work exceeding 100,000.
The number of offences shall be 2 in the case of a business that did not report any hours of work during the reference period.
The reference period shall correspond to the 12 consecutive monthly periods of work ending with the month of August preceding the calendar year concerned and the monthly period of work is the period described in section 12 of the Regulation respecting the register, monthly report, notices from employers and the designation of a representative (chapter R-20, r. 11).