386(1)A person who does any of the following commits an offence, and is liable on conviction, for each offence, if a director or officer of a person, to a fine of not more than $100,000 or to imprisonment for a term of not more than one year, or to both, if an individual who is not a director or officer of a person, to a fine of not more than $250,000 or to imprisonment for a term of not more than one year, or to both, and if a person other than an individual, to a fine of not more than $250,000: