‘Ignorance of the law’ may be considered a defense when a statute criminalizes otherwise innocent behavior without knowledge, and there has been no reasonable opportunity to learn of the legal obligation. This defense applies in scenarios where due process necessitates awareness of the law’s requirements before penalties can ensue for failure to act.
For example: An individual may not be held liable for violating a new tax reporting requirement if there was inadequate notice given before penalties were levied for non-compliance.