Yeah. The fact that they're very particularly wanting to ensure it only happens with "deliberate" underpayment is a little concerning. Prosecutors would have to prove intent.

Like, I get it. It's a bit harsh if you do accidentally underpay workers and end up risking gaol time. But on the other hand, as an employer your literal only job is to ensure the people actually doing the work get paid.

I'd probably say that if the total amount underpaid exceeds some number (I don't know what that number is), intentionality is automatically presumed. That still allows small businesses making genuine mistakes in the clear, while companies large enough to be able to do better, or anyone who underpays each employee by a large enough amount, is forced to ensure they do the right thing.