41. Every person who:
(a) does not furnish a report or other document or any information provided for by this Act or the regulations thereunder, in the manner and at the time provided in sections 13 to 17.1, 26, 27.6, 29.1, 34, 50.0.5, 51.2 and 52, or
(b) being a mandatary of the Minister, refuses or neglects to collect, account for, report or remit the tax provided for in section 2 or the amount provided for in section 51.1,
is guilty of an offence and liable to a fine of not less than $200 for each day that the omission continues.