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s 35

Offence not to keep or supply records

In force
Part 4Control and enforcement
Division 3Records and returns

35 Offence not to keep or supply records

(1)

A person commits an offence if the person contravenes a requirement of the Director under section 34 to keep or supply an account, record, return or information.

Maximum penalty: 100 penalty units.

(2)

An offence against subsection (1) is an offence of strict liability.

(3)

It is a defence to a prosecution for an offence against subsection (1) if the person has a reasonable excuse.

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