143Requirements to keep accounts, records and other documents—offence and civil penalty provisions

143 Requirements to keep accounts, records and other documents—offence and civil penalty provisions

Strict liability offence (1) A person commits an offence of strict liability if: (a) section 142 requires the person to keep an account, record or document; and (b) the person does not keep the account, record or document in accordance with section 142.

Penalty: 40 penalty units.

Civil penalty provision (2) A person is liable to a civil penalty if: (a) section 142 requires the person to keep an account, record or document; and (b) the person does not keep the account, record or document in accordance with section 142.

Civil penalty: 40 penalty units.

Continuing offences and continuing contraventions of civil penalty provisions (3) A person who commits an offence against subsection (1) commits a separate offence in respect of each day (including a day of a conviction for the offence or any later day) during which the offence continues. (4) The maximum penalty for each day that an offence under subsection (1) continues is 10% of the maximum penalty that can be imposed in respect of that offence. (5) A person who contravenes subsection (2) commits a separate contravention in respect of each day (including a day of the making of a relevant civil penalty order or any later day) during which the contravention continues. (6) The maximum civil penalty for each day that a contravention of subsection (2) continues is 10% of the maximum civil penalty that can be imposed in respect of that contravention.