83. The board may determine or redetermine the amount of the duties and interest under this Act and assess or reassess, as the case may be, any amount that a person owes to the Crown under this Act or that a person carrying on an activity contemplated in section 34 without holding the prescribed licence should have paid under this Act,
(a) within four years following the date on which the duties should have been paid; or
(b) at any time, if the facts have been falsely represented through carelessness or voluntary omission or if fraud has been committed in rendering an account, filing a declaration or report or supplying information under this act, the regulations or the rules hereunder or if no account has been rendered, no declaration or report has been filed or no information has been supplied under this act, the regulations or the rules hereunder, provided that in the case of information, the false representation or failure to file could have influenced the determination of the amount contemplated above.
Without restricting the scope of the first paragraph, the board may also redetermine the amount of duties or interest under this act and reassess within the twelve months following the date of mailing of a notice of first assessment, or of a notice of reassessment, as the case may be.
1978, c. 36, s. 83; 1983, c. 49, s. 30.