139. Destruction of documents
A person who destroys, falsifies, conceals or disposes of, or causes or permits the destruction, falsification, concealment or disposal of, any document, which he knows or ought to know is relevant to an inspection under section 135 or an investigation under section 136, commits an offence and is liable on summary conviction:
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(a) in the case of any individual, to a fine of $50,000 or to imprisonment for one year or to both;
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(b) in the case of a company, to a fine of $100,000.