(1)  A person must not, without reasonable excuse, fail to comply with an order under this Division.

Penalty:  In the case of –

(a) an individual, a fine not exceeding $50 000; or

(b) a body corporate, a fine not exceeding $250 000.

(2)  Subsection (1) places an evidential burden on the accused to show a reasonable excuse.

(3)  This section does not apply to an order or injunction under section 239 or 240 .