(1) A person commits an offence if the person:
(a) is a wagering licensee; and
(b) accepts a wager from another person; and
(c) does not issue a receipt to the other person in accordance with section 184 .
Maximum penalty: 2 500 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 has a reasonable excuse.
Note for subsection (3)
The defendant has an evidential burden in relation to this defence (see section 43BU of the Criminal Code).