Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person commits an offence if:
(a) the person is liable under subsection 21(2) to pay to the Commonwealth tradex duty in respect of goods; and
(b) the person fails to pay the duty within the period applicable under subsection 21(3).
Penalty: An amount equal to the amount of tradex duty that was not paid by the person within the period applicable under subsection 21(3).
(2) An offence against subsection (1) is an offence of strict liability.
Note: For the meaning of strict liability , see section 6.1 of the Criminal Code .