(1) An entity commits an offence if:
(a) the entity is given a direction under section 35AQ; and
(b) the entity engages in conduct; and
(c) the entity's conduct breaches the direction.
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
(2) Subsection (1) does not apply if the entity took all reasonable steps to comply with the direction.