(1) If an outturn report specifies:
(a) any goods included in the cargo report that have not been unloaded; or
(b) any goods not included in the cargo report that have been unloaded;
the officer may require the cargo reporter who made the cargo report in relation to the goods to explain why the goods were not unloaded or were not included in the cargo report, as the case may be.
(2) If a cargo reporter in respect of whom a requirement is made under subsection (1) fails to comply with the requirement, the cargo reporter commits a offence punishable, on conviction, by a penalty not exceeding 60 penalty units.