Commonwealth Consolidated Acts(1) A person is guilty of an offence if:
(a) the person is required by section 22 to keep records in respect of any goods; and
(b) the person fails to comply with the requirement.
Maximum penalty: 30 penalty units.
(2) For the purposes of an offence against subsection (1), strict liability applies to the physical element of the offence, that the requirement is a requirement made by section 22.
Note: For strict liability , see section 6.1 of the Criminal Code .
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