7.10 (1) Every person is guilty of an offence who has made, or participated in, assented to or acquiesced in the making of, false or deceptive statements in an application or other documentation filed with the Ministry with respect to an IRP cab card. 2002, c. 22, s. 98.

(2) A person convicted of an offence under subsection (1) is liable to one or both of the following penalties in addition to any assessment, penalty or interest under section 7.6 or 7.7:

1. A fine that is,

i. not less than $1,000 or 50 per cent of the amount of the fees and taxes that was evaded, whichever is greater, and

ii. not more than double the amount of the fees and taxes that was evaded, if the maximum so calculated is greater than the amount determined under subparagraph i.

2. Imprisonment for a term of not more than six months. 2002, c. 22, s. 98.