I assume some variation of this exist for other jurisdictions, but in the US, some crimes require prosection to prove “intent” (mens rea) Depending on the crime, you might have to know that it’s illegal for mens rea.
In US Tax Court, there’s precedence that ignorance of tax code is a defense for criminal tax.
https://en.m.wikipedia.org/wiki/Mens_rea#Ignorance_of_law_contrasted_with_mens_rea
Does anyone have concrete info on the offer and why it was rejected? Reading between the lines, it sounds like some of the issues were:
Anything else?