(1) If a company commits an offence (the principal offence ) against this Act, an officer of the company also commits an offence (the secondary offence ) if:
(a) the principal offence is attributable to the act or omission of the officer; or
(b) the officer could have prevented the commission of the principal offence by exercising reasonable care.
(2) A person who commits a secondary offence is liable to the penalty for commission of the principal offence by a natural person.
(3) A person may be prosecuted for, and convicted of, a secondary offence even though the company has not been prosecuted for, or convicted of, the principal offence.