(1) An Australian legal practitioner is guilty of an offence if he or she, without reasonable excuse, causes (a) a deficiency in any trust account or trust ledger account; or(b) a failure to pay or deliver any trust money.Penalty: Fine not exceeding 200 penalty units.(2) A reference in subsection (1) to an account includes a reference to an account of the practitioner or of the law practice of which the practitioner is an associate.(3) In this section cause includes be responsible for;deficiency in a trust account or trust ledger account includes the non-inclusion or exclusion of the whole or any part of an amount that is required to be included in the account.