89Failure to keep proper records

89 Failure to keep proper records (a) section 41 was not complied with in relation to an incorporated association to which this Division applies at any time during the 2 years immediately before the relevant day or the period between the incorporation of the association and the relevant day, whichever is the shorter; and Associations Act 2003 60 (b) the association was at a time during that period, or became at a later time, an incorporated association to which this Division applies; an officer of the association who failed to take all reasonable steps to secure compliance by the association with that section throughout that period is guilty of an offence. (2) It is a defence to a prosecution for an offence against subsection (1) if the defendant proves that he or she believed on reasonable grounds that a competent and reliable person was charged with the duty of seeing that the requirements of section 41 were complied with and was in a position to discharge that duty.