47(1)If a person fails to transmit any account, statement, return or voucher as required by this or any other Act, the person shall forfeit and pay to the Province the sum of $100 to be recovered with costs as a debt due to the Province.

47(2)In an action for recovery of the sum forfeited under subsection (1), the onus of proving that the account, statement, return or voucher was transmitted rests on the defendant.

47(1)If a person fails to transmit any account, statement, return or voucher as required by this or any other Act, the person shall forfeit and pay to the Province the sum of $100 to be recovered with costs as a debt due to the Province.

47(2)In an action for recovery of the sum forfeited under subsection (1), the onus of proving that the account, statement, return or voucher was transmitted rests on the defendant.