If an offence against a provision of this Part may:
(a) in some circumstances be committed by both a natural person and a body corporate; and
(b) in other circumstances only be committed by a body corporate;
then, in the circumstances mentioned in paragraph ( b), despite
subsection 4B(3) of the Crimes Act 1914 , the court may, if the court
thinks fit, impose a pecuniary penalty not exceeding an amount equal to 5
times the amount of the pecuniary penalty specified for the offence.