(1) A company commits an offence if:
(a) the company receives a report on the conduct or outcome of a poll from an independent person appointed for the purposes of section 253UB or 253UC (as the case requires) in relation to the poll; and
(b) the company fails to keep a copy of the report.
(2) A responsible entity of a registered scheme commits an offence if:
(a) the responsible entity receives a report on the conduct or outcome of a poll from an independent person appointed for the purposes of section 253UD or 253UE (as the case requires) in relation to the poll; and
(b) the responsible entity fails to keep a copy of the report.
(3) An offence based on subsection (1) or (2) is an offence of strict liability.