(1) A person contravenes this subsection if:
(a) goods are entered for export by the person; and
(b) the goods are non - prescribed goods; and
(c) at the time the goods are entered for export:
(i) the person makes a representation (either expressly or by necessary implication) in relation to any matters that are to be stated in a government certificate in relation to the goods (for example that the goods meet an importing country requirement relating to the goods); and
(ii) the person does so knowing that the representation is false or misleading.
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) For the purposes of subsection (2), strict liability applies to paragraph (1)(b).
(4) A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty: 600 penalty units.