<section id="navPoint_191"><h5 id="v0-p-3332"><strong>35AT</strong><strong>  </strong><strong>Compliance with direction</strong></h5><ul><li><span>(1)</span><p id="v0-p-3333">An entity commits an offence if:</p><ul><li><span>(a)</span><p id="v0-p-3334">the entity is given a direction under section 35AQ; and</p></li><li><span>(b)</span><p id="v0-p-3335">the entity engages in conduct; and</p></li><li><span>(c)</span><p id="v0-p-3336">the entity’s conduct breaches the direction.</p></li></ul><p id="v0-p-3337">Penalty: Imprisonment for 2 years or 120 penalty units, or both.</p></li><li><span>(2)</span><p id="v0-p-3338">Subsection (1) does not apply if the entity took all reasonable steps to comply with the direction.</p></li></ul></section>