Section 329 — Excise Tax Act: Failure to pay, collect or remit taxes

Every person who wilfully fails to pay, collect or remit tax or net tax as and when required under this Part is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of tax or net tax that should have been paid, collected or remitted; or both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months. Every person who fails to comply with any provision of this Part for which no other penalty is provided under this Subdivision is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000.