(1)  If an employee commits an offence against this Act, the employer is also guilty of an offence and liable to a penalty not exceeding the maximum prescribed for the employee's offence.

(2)  It is a defence to a charge against an employer for the employer to establish that the employer could not, by the exercise of reasonable diligence, have prevented the employee's offence.

(3)  An employer may be convicted of an offence under this section whether or not proceedings have been brought against the employee.