(1) A person contravenes this subsection if:
(a) the person:
(i) enters goods for export; or
(ii) puts goods on any aircraft or vessel for export; or
(iii) brings goods to any landing place, port or other place for the purpose of being exported; or
(b) the goods are prescribed goods; and
(c) the goods have a trade description applied to them; and
(d) the trade description is a false trade description for the goods.
Note: The physical elements of an offence against subsection (2) are set out in this subsection (see section 370).
Fault - based offence
(2) A person commits an offence if the person contravenes subsection (1).
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
(3) For the purposes of subsection (2), strict liability applies to paragraph (1)(b).
(4) A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty: 240 penalty units.