{"type":"doc","content":[{"type":"section","attrs":{"id":"navPoint_191"},"content":[{"type":"heading","attrs":{"id":"v0-p-3332","level":5},"content":[{"type":"text","text":"35AT","marks":[{"type":"bold"}]},{"type":"text","text":"  ","marks":[{"type":"bold"}]},{"type":"text","text":"Compliance with direction","marks":[{"type":"bold"}]}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{"marker":"(1)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3333"},"content":[{"type":"text","text":"An entity commits an offence if:"}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{"marker":"(a)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3334"},"content":[{"type":"text","text":"the entity is given a direction under section"},{"type":"text","text":" "},{"type":"text","text":"35AQ; and"}]}]},{"type":"legalListItem","attrs":{"marker":"(b)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3335"},"content":[{"type":"text","text":"the entity engages in conduct; and"}]}]},{"type":"legalListItem","attrs":{"marker":"(c)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3336"},"content":[{"type":"text","text":"the entity’s conduct breaches the direction."}]}]}]},{"type":"paragraph","attrs":{"id":"v0-p-3337"},"content":[{"type":"text","text":"Penalty:"},{"type":"text","text":" "},{"type":"text","text":"Imprisonment for 2 years or 120 penalty units, or both."}]}]},{"type":"legalListItem","attrs":{"marker":"(2)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-3338"},"content":[{"type":"text","text":"Subsection"},{"type":"text","text":" "},{"type":"text","text":"(1) does not apply if the entity took all reasonable steps to comply with the direction."}]}]}]}]}]}