214(2)Whether or not the extra-provincial corporation has been prosecuted or convicted, any director or officer of the extra-provincial corporation who knowingly authorizes, permits or acquiesces in such failure commits an offence and is liable on a summary conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding six months or to both and in default of payment of a fine is liable to imprisonment in accordance with subsection 31(3) of the
Summary Convictions Act.