106—Offences by bodies corporate
(1) If a body
corporate is guilty of a prescribed offence, each director of the body
corporate is guilty of an offence and liable to the same penalty as is
prescribed for the principal offence unless the director proves that he or she
could not by the exercise of due diligence have prevented the commission of
the offence.
(2) If a body
corporate is guilty of an offence against section 57(3), each member of
the governing body of the body corporate is guilty of an offence and liable to
the same penalty as is prescribed for the principal offence when committed by
a natural person if the prosecution proves that—
(a) the
member knew, or ought reasonably to have known, that there was a significant
risk that such an offence would be committed; and
(b) the
member was in a position to influence the conduct of the body corporate in
relation to the commission of such an offence; and
(c) the
member failed to exercise due diligence to prevent the commission of the
offence.
(3) In this
section—
"prescribed offence" means an offence against section 57(1), 57(2), 58
or 92(10).