(1) A person contravenes this subsection if:
(a) the person engages in conduct; and
(b) the conduct has the result that an official mark applied to a document is altered so as to be false, misleading or deceptive; and
(c) the document relates to:
(i) goods that are intended to be exported; or
(ii) trade with another country.
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 5 years or 300 penalty units, or both.
(3) A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty: 600 penalty units.