214(1)An extra-provincial corporation who fails to comply with this Part commits an offence and is liable on a summary conviction to a fine of not more than five thousand dollars and in default of payment is liable to levy by distress and sale in accordance with section 35 of the Summary Convictions Act.

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.