229DTreating cetaceans

229D  Treating cetaceans Treating unlawfully killed or taken cetaceans  (a) the person treats a cetacean; and  (b) the cetacean has been:  (i) killed in contravention of section 229 or 229A; or  (ii) taken in contravention of section 229B or 229C. Note 2: This section does not apply in the circumstances described in section 231. A defendant bears an evidential burden in relation to those circumstances. See subsection 13.3(3) of the Criminal Code.  (2) An offence against subsection (1) is punishable on conviction by imprisonment for not more than 2 years or a fine not exceeding 1,000 penalty units, or both. Treating unlawfully imported cetaceans  (2A) A person commits an offence if:  (a) the person treats a cetacean; and  (b) the cetacean has been unlawfully imported. Note 2: Subsection 4B(3) of the Crimes Act 1914 lets a court fine a body corporate up to 5 times the maximum amount the court could fine a person under this subsection.  (2B) An offence against subsection (2A) is punishable on conviction by imprisonment for not more than 5 years or a fine not exceeding 1,000 penalty units, or both. treat a cetacean means divide or cut up, or extract any product from, the cetacean.