93—Offences by bodies corporate
(1) If a body
corporate is guilty of a prescribed offence, each director of the body
corporate is guilty of an offence and liable to the same penalty as is
prescribed for the principal offence when committed by a natural person unless
the director proves that he or she could not by the exercise of due diligence
have prevented the commission of the offence.
(2) In this
section—
"prescribed offence" means an offence against section 15, 25, 60 or
61.