(1) If an employee of a licensed manufacturer commits an offence against this Act, the manufacturer also commits an offence against this Act if the manufacturer failed to exercise due diligence to prevent the commission of the offence by the employee.
(2) A licensed manufacturer referred to in subsection (1) is liable to a penalty not exceeding the maximum penalty that applies to the offence against this Act committed by the employee.
(3) In determining whether a licensed manufacturer failed to exercise due diligence, a court may have regard to—
(a) whether or not the licensee permitted or authorised the act or omission of the employee that constituted the offence against this Act; and
(b) what steps the licensee took, or could reasonably have taken, to prevent the commission of the offence by the employee.
(4) Without limiting any other defence available to a licensed manufacturer, the manufacturer may rely on a defence that would be available to the employee if the employee were charged with the offence with which the manufacturer is charged.
(5) In relying on a defence referred to in subsection (4), the licensed manufacturer bears the same burden of proof that the employee would bear.
(6) A licensed manufacturer may commit an offence against this Act whether or not the employee of the manufacturer has been prosecuted for, or found guilty of, an offence against this Part.