18D Act or omission that is both an offence and contempt
(1) An act or omission may be punished as a contempt of a commission even though it could be punished as an offence.(2) An act or omission may be punished as an offence even though it could be punished as a contempt of a commission.(3) If an act or omission constitutes both an offence and a contempt of a commission, the offender is not liable to be punished twice.

