Failure to keep required record
229E Failure to keep required record
A person commits an offence if the person fails to keep a record in accordance with section 229A.
Maximum penalty: 200 penalty units
A person commits an offence if the person fails to keep a record in accordance with section 229C.
Maximum penalty: 100 penalty units.
An offence against subsection (1) or (2) is an offence of strict liability.
It is a defence to a prosecution for an offence against this section if the defendant took reasonable steps and exercised due diligence to prevent the commission of the offence.
The defendant has a legal burden of proof in relation to a matter mentioned in subsection (4).
This Act’s bill:Explanatory statementSecond reading speech
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