I'm sorry. I think it's 21.4(5).
A person who commits an offence under any of subsections (1) to (4) is liable on summary conviction to a fine not exceeding $200,000 or to imprisonment for a term not exceeding six months, or to both.
On the burden, the corporation has a consistent penalty for the statute as a whole, which is to do due diligence and maintain a registry of shareholders. Individuals who knowingly seek to prevent themselves from being disclosed to the corporation face much higher penalties.