Failure to comply with notice

83.(1) A person who fails to comply with an enforcement notice, an information notice or a special information notice is guilty of an offence and is liable on summary conviction to a fine of $15 000 or to a term of imprisonment of 6 months.

(2) A person who, in purported compliance with an information notice

(a) makes a statement which he knows to be false in a material respect; or

(b) recklessly makes a statement which is false in a material respect, is guilty of an offence and is liable on summary conviction to a fine of $500 000 or to a term of imprisonment of 3 years or to both.

(3) It is a defence for a person charged with an offence under subsection (1) to prove that he exercised all due diligence to comply with the notice in question.