A complete defense when willfulness is an essential part of the charge.
So, a person would not be 'willfully' doing wrong if, before taking any action with regard to the alleged offense, he consulted in good faith an attorney whom he considered competent, made a full and accurate report to his attorney of all material facts of which he had the means of knowledge, and then acted strictly in accordance with the advice given to him by his attorney.
Whether the person acted in good faith for the purpose of seeking advice concerning questions about which he was in doubt, and whether he made a full and complete report to his attorney, and whether he acted strictly in accordance with the advice he received, are all questions for the trier of fact to determine.
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