(1) If a corporation commits an offence against this Act or the regulations--(a) each person who is a director of the corporation, and(b) each person who is concerned in the management of the corporation,is taken to have committed the same offence if the person knowingly authorised or permitted the act or omission constituting the offence.
(2) A person may be proceeded against and convicted under this section whether or not the corporation has been proceeded against or convicted.
(3) Nothing in this section affects any liability imposed on a corporation for an offence committed by the corporation.