119Offence for failing to make and keep records

#### 119 Offence for failing to make and keep records (1) A person commits an offence if: (a) the person is required to make and keep a record under this Division; and (b) the person does not make or keep the record in accordance with this Division; and (c) the Treasurer has not notified the person that the person does not need to make or keep the record; and (d) the person is not a corporation that has been finally dissolved. Penalty: 250 penalty units. (2) Subsection (1) is an offence of strict liability.