(1) Where section 867 requires a licensee to pay money into a trust account, the licensee must pay the money into a trust account on or before the next day after the licensee receives it on which it can be so paid. (2) A person who contravenes subsection (1) is guilty of an offence. (3) A person who, with intent to defraud, contravenes subsection (1) is guilty of an offence.