(1) A person commits an offence if the person:
(a) is a wagering licensee; and
(b) receives a request from the Commission under section 190 to conduct an audit; and
(c) fails to cause an audit to be made, or to lodge a copy of the audit report, in accordance with that section.
Maximum penalty: 100 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.