44—Obligation of person dealing with asset to ensure that it has been
properly disclosed
(1) A person who deals
with an asset of the estate of a deceased person that is required to be
disclosed under section 121A must satisfy himself by examination of the
Registrar's certificate, or on the basis of some other reliable evidence, that
the asset has in fact been so disclosed.
(2) A person who fails
to comply with subsection (1) shall be guilty of a summary offence and
liable to a penalty not exceeding two thousand dollars.
(3) This section does
not apply to an asset of the estate of a deceased person who died before the
day on which section 121A came into operation.