South Australian Consolidated Acts South Australian Consolidated Acts49AC—Failure to keep proper records
(1) If—
(a) a
provision of section 39C was not complied with, in respect of a
incorporated association to which this Division applies, during the whole or
any part of the period of two years immediately preceding the relevant day or
the period between the incorporation of the association and the relevant day,
whichever is the shorter; and
(b) the
incorporated association was at any time during that period, or became at a
later time, an incorporated association to which this Division applies,
a member of the committee of the association who failed to take all reasonable
steps to secure compliance by the association with the provision throughout
that period and any other officer of the association who is in default each
commit an offence.
Maximum penalty:
(a) if
the offence is committed in respect of a prescribed
association—$5 000 or one year imprisonment; or
(b) in
any other case—$5 000.
(2) It is a defence to
proceedings against a person under this section if it is proved that the
person had reasonable grounds to believe and did believe that a competent and
reliable person was charged with the duty of seeing that the requirements of
section 39C were complied with and was in a position to discharge that
duty.
(3) A person who has
been convicted of an offence under section 39C(3) constituted by a
particular act, omission or course of conduct (including a course of
omissions) is not liable to be prosecuted for, or convicted of, an offence
under this section constituted by the same act, omission or course of conduct
during the same period or any part of it.