Acts and Regulations

A-14 - Assessment Act

Full text
Offence for failure to provide information
10(1)Every person who, having been required to provide information under sections 8 and 9, fails to provide such information commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category C offence.
10(2)Every person who knowingly states anything false in any such statement or in furnishing such information commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
10(3)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director stating that a person, having been required to provide information under sections 8 and 9, failed to provide such information may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
10(4)A judge may, in addition to imposing a fine under subsection (1) or (2), make an order directing the person to provide the information required under sections 8 and 9.
1965-66, c.110, s.10; 1983, c.12, s.6; 1989, c.N-5.01, s.31; 1990, c.61, s.12
Offence for failure to provide information
10(1)Every person who, having been required to provide information under sections 8 and 9, fails to provide such information commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category C offence.
10(2)Every person who knowingly states anything false in any such statement or in furnishing such information commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
10(3)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director stating that a person, having been required to provide information under sections 8 and 9, failed to provide such information may be adduced in evidence in any court and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
10(4)A judge may, in addition to imposing a fine under subsection (1) or (2), make an order directing the person to provide the information required under sections 8 and 9.
1965-66, c.110, s.10; 1983, c.12, s.6; 1989, c.N-5.01, s.31; 1990, c.61, s.12