After section 85 insert:
86—Liability of directors
(1) If a corporation
commits an offence against this Act, each director of the corporation is
guilty of an offence and liable to the same penalty as is fixed for the
principal offence unless it is proved that the principal offence did not
result from failure on the director's part to take reasonable care to prevent
the commission of the offence.
(2) A director of a
corporation may be prosecuted and convicted of an offence under this Act
whether or not the corporation has been prosecuted or convicted of the offence
committed by the corporation.
(3) In this
section—
"director" of a corporation includes a person occupying or acting in the
position of director of the corporation whether validly appointed to occupy or
duly authorised to act in the position or not, and includes a person in
accordance with whose directions or instructions the directors of the
corporation are accustomed to act.