Offences by bodies of persons and by agents and employees
141.—(1)  Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society or other body of persons or was purporting to act in that capacity shall be deemed to be guilty of that offence unless he or she proves that —
(a)the offence was committed without his or her consent or connivance; and
(b)he or she exercised all such diligence to prevent the commission of the offence as he or she ought to have exercised, having regard to the nature of his or her functions in that capacity and to all the circumstances.
(2)  Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default, the person shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of any agent or employee, or of the agent’s employee, if the act, omission, neglect or default was committed —
(a)by the employee in the course of his or her employment; or
(b)by the agent when acting on behalf of the person or by the agent’s employee when acting in the course of his or her employment in such circumstances that had the act, omission, neglect or default been committed by the agent, the agent’s principal would have been liable under this section.