Section 102 — Canada Pension Plan: Offence and punishment

Every person who, in his application for a Social Insurance Number, knowingly furnishes any false or misleading information is guilty of an offence punishable on summary conviction. Every person who has been assigned a Social Insurance Number and who knowingly makes application again to be assigned a Social Insurance Number, whether giving the same or different information in that application as in his previous application, and whether or not he is assigned a Social Insurance Number again, is guilty of an offence punishable on summary conviction. Every employer who fails to comply with subsection 98(5) or any regulation made under paragraph 101(1)(a) is guilty of an offence and liable on summary conviction to a fine not exceeding one hundred dollars.