36Offences for failure to keep goods safely or failure to account for goods

36  Offences for failure to keep goods safely or failure to account for goods Offences for failure to keep goods safely  (c) the person fails to keep the goods safely.  (2) A person commits an offence if:  (c) the person fails to keep the goods safely. Offences for failure to account for goods  (4) A person commits an offence if:  (c) the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.  (b) the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and  (c) the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and  (d) the goods are not, or part of the goods is not, delivered to that other place; and  (e) the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.  (6) A person commits an offence if:  (c) the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.  (7) A person commits an offence if:  (b) the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and  (c) the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and  (d) the goods are not, or part of the goods is not, delivered to that other place; and  (e) the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.  (8) An offence against subsection (6) or (7) is an offence of strict liability. Removal of goods by authority of section 71E permission  (9) Without limiting subsection (1), (2), (4) or (6), if goods are removed to a place other than a warehouse by authority of a permission given to a person under section 71E, the person is taken to have, or to have been entrusted with, the possession, custody or control of the goods for the purposes of paragraph (1)(b), (2)(b), (4)(b) or (6)(b). Other liabilities not affected  (10) This section does not affect the liability of a person arising under or by virtue of:  (a) any other provision of this Act; or  (b) a security given under this Act.