Cap. 395 ст. 66Offences by officers of bodies of persons and by employers and directors.

(1) Where anything is done or omitted to be done by a body of persons, the provisions of this Part shall apply as if such thing were done or omitted to be done by every director, manager or other officer of that body of persons: provided that a director, manager or other officer of a body of persons shall not be guilty of an offence in virtue of this subarticle if he proves that he was unaware and could not with reasonable diligence be aware of such an act or omission or that he did everything within his power to prevent that act or omission.

(2) Where anything is done or omitted to be done by an employee in the course of his employment, or by any other person acting on behalf of the registered person, whether such other person is an employee or not, the provisions of this Part shall apply as if such thing was done or omitted to be done both by the said employee or other person and by the employer or registered person; provided that such an employer or registered person shall not be guilty of an offence in virtue of this subarticle if he proves that he was unaware and could not with reasonable diligence be aware of such an act or omission or that he did everything within his powers to prevent that act or omission.