What's Up Clothing Company Inc. of London (Ontario) has been fined $26,570 for failing to remit retail sales tax collected from customers.

The Ministry of Revenue's Special Investigations Branch charged the corporation and its director under the Retail Sales Tax Act after discovering it willfully evaded compliance with the Act by failing to report and remit $35,426 it collected between February 2003 and September 2006.

The corporation's director, Maria Thuss of London, pleaded guilty to willful evasion and received a suspended sentence in the Ontario Court of Justice in London, on October 26, 2009.

Businesses convicted of tax offences are responsible for any taxes owing, plus civil negligence penalties and interest, if any.

Under the Ministry of Revenue's voluntary disclosure program, corporations and individuals may come forward and voluntarily report past violations of provincial tax laws and pay any amounts owing.