Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies to a person who--
(a) owns a controlled substance or controlled thing; or
(b) has possession of a controlled substance or controlled thing for the purpose of supplying the substance or thing under a relevant transaction.
(2) If the substance or thing is lost or stolen, the person must report the loss or theft of the substance or thing to a police officer within 2 days after the person finds out about it.
Maximum penalty--
(a) for a first offence--20 penalty units; or
(b) for a second or later offence--40 penalty units.
(3) This section applies subject to section 43F, which deals with the liability of employees.