False or misleading statements and documents

(4) Every person who, without reasonable excuse, fails to comply with a notice under this section to the extent that the person is capable of complying with it commits an offence and is liable on summary conviction to imprisonment for a term not exceeding one year or a fine not exceeding one hundred thousand dollars. (5) The power of the Minister under this section to require a person to give information or documents to the Minister is in addition to any obligation to give information or documents that the person may have under section 14. 16. Every person commits an offence who, in any document prepared pursuant to this Part, makes a statement or omits any matter knowing that, or being reckless as to whether, the statement or omission makes the document false or misleading in a material particular, and is liable on summary conviction to imprisonment for a term not exceeding one year or to a fine not exceeding one hundred thousand dollars.