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Part 5 · Offences

27. Offences relating to records

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(1)

A person commits an offence if the person fails to comply with regulation 18 or 22.

(2)

A person who is guilty of an offence under paragraph (1) shall be liable —

(a)

on the first conviction to a fine not exceeding $10,000; and

(b)

on a second or subsequent conviction to a fine not exceeding $20,000.

(3)

In a prosecution for an offence under paragraph (1), it is not necessary for the prosecution to prove that the person charged with the offence intended to commit the offence.

(4)

A person commits an offence if —

(a)

the person makes or causes to be made any entry in a record or document required to be kept under regulation 18 or 22;

(b)

the entry is misleading in a material particular, or the entry omits any matter or thing without which the entry is misleading in a material particular; and

(c)

the person knows, or ought reasonably to know, that the entry is as described in sub‑paragraph (b).

(5)

A person who is guilty of an offence under paragraph (4) shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both.

Subregulation 1

A person commits an offence if the person fails to comply with regulation 18 or 22.

Subregulation 2

A person who is guilty of an offence under paragraph (1) shall be liable —

(a)

on the first conviction to a fine not exceeding $10,000; and

(b)

on a second or subsequent conviction to a fine not exceeding $20,000.

Subregulation 3

In a prosecution for an offence under paragraph (1), it is not necessary for the prosecution to prove that the person charged with the offence intended to commit the offence.

Subregulation 4

A person commits an offence if —

(a)

the person makes or causes to be made any entry in a record or document required to be kept under regulation 18 or 22;

(b)

the entry is misleading in a material particular, or the entry omits any matter or thing without which the entry is misleading in a material particular; and

(c)

the person knows, or ought reasonably to know, that the entry is as described in sub‑paragraph (b).

Subregulation 5

A person who is guilty of an offence under paragraph (4) shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both.

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