(1) If a person (the
employee ) employed by another person (the employer ) is charged as an
employee with an offence under this Act, the employer may also be charged with
the offence whether or not the employee acted without the employer’s
authority or contrary to the employer’s orders or instructions.
(2) If an employee and
an employer are charged as permitted by subsection (1) and the employee is
convicted of the offence, the employer is to be taken to have also committed
the offence, subject to the defence in subsection (5).
(3) If a person (the
employee ) employed by another person (the employer ) commits an offence under
this Act as an employee, then, although the employee is not charged with the
offence, the employer may be charged with the offence whether or not the
employee acted without the employer’s authority or contrary to the
employer’s orders or instructions.
(4) If an employer is
charged as permitted by subsection (3) and it is proved that the employee
committed the offence, the employer is to be taken to have committed the
offence, subject to the defence in subsection (5).
(5) If an employer is
charged under this section with an offence it is a defence to prove that
—
(a) the
offence was committed without the employer’s consent or connivance; and
(b) the
employer took all the measures to prevent the commission of the offence that
the employer could reasonably be expected to have taken having regard to all
the circumstances.