(1) A person commits an offence if:
(a) the person has been required to do a thing under section 163 (1); and
(b) the person contravenes the requirement.
Maximum penalty: 100 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
(3) It is a defence to a prosecution for an offence against subsection (1) if the defendant took reasonable steps and exercised due diligence to prevent the commission of the offence.
(4) The defendant has a legal burden of proof in relation to a matter mentioned in subsection (3).