138—Offences by bodies corporate
(1) If a body
corporate commits an offence against this Act, any director or manager of the
body corporate is also guilty of an offence and liable to the same penalty as
may be imposed for the principal offence when committed by a natural person
unless it is proved that he or she could not, by the exercise of reasonable
diligence, have prevented the commission of the principal offence by the body
corporate.
(2) A person may be
prosecuted and convicted of an offence under this section whether or not the
body corporate has been prosecuted or convicted of the offence committed by
the body corporate.