100. Every person who refuses or neglects to send the reports or information provided for in section 99 or does not comply with the prescribed time limit for filing them1° may be imposed an administrative monetary penalty of $350 in the case of a natural person or $1,500 in other cases;
2° commits an offence and is liable to a fine of $2,000 to $100,000 in the case of a natural person or $6,000 to $600,000 in other cases.