(1) A person commits an offence if:
(a) the person is required under regulations made for the purposes of this Division to give any information or return to the Authority; and
(b) the person engages in conduct; and
(c) the person's conduct contravenes the requirement.
Penalty: 300 penalty units.
(2) Strict liability applies to paragraph ( 1)(a).
Note: For strict liability , see section 6.1 of the Criminal Code .
(3) In this section:
"engage in conduct" means:
(a) do an act; or
(b) omit to perform an act.