A person shall not sell or offer to sell a coin or paper money that is lawfully current in Australia and that has been defaced, disfigured or mutilated, knowing it to have been defaced, disfigured or mutilated.
(a) in the case of a person, not being a body corporate-- imprisonment for 2 years or 50 penalty units , or both; or
(b) in the case of a person, being a body corporate-- 100
penalty units .