(1) A person contravenes this subsection if:
(a) the person was the occupier of a registered establishment; and
(b) the person was given notice of revocation of the registration of the establishment under subsection 137(3) or 140(1); and
(c) export operations that were covered by the registration of the establishment were carried out at the establishment after the revocation took effect.
Note: The physical elements of an offence against subsection (2) are set out in this subsection (see section 370).
Fault - based offence
(2) A person commits an offence if the person contravenes subsection (1).
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
(3) A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty: 240 penalty units.