An offense is an illegal act that breaks the law. The laws of a country are made through and voted into law by parliament. The laws passed by parliament are called acts or statutes. These acts state what is prohibited and anyone who engages in these prohibitions commits an offense or crime for that matter. There are two universally accepted elements of a crime/offense Actus Reus and Mens Rea. These two principles are regarded by all jurisdictions whether in America jurisdictions or commonwealth countries.
http://socyberty.com/crime/legal-elements-of-an-offensecrime/
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