(1) A person commits an offence if:
(a) property has been attached, or taken, under the process or authority of a court; and
(b) the court was:
(i) a federal court; or
(ii) exercising federal jurisdiction; or
(iii) a court of a Territory; and
(c) the person receives, removes, retains, conceals or disposes of the property; and
(d) the person does so with the intention of hindering or defeating the attachment or process.
Penalty: Imprisonment for 2 years.
(2) Absolute liability applies to the paragraph (1)(b) element of the offence.
Note: For absolute liability, see section 6.2 of the Criminal Code .