198 Liability of directors etc
198 Liability of directors etc

(1)     Subsection (2) applies where—

(a)     an offence under this Act has been committed by a body corporate, and

(b)     it is proved to have been committed with the consent or connivance of or to be attributable to neglect on the part of—

(i)     a director, manager, secretary or similar officer of the body corporate, or

(ii)     a person who was purporting to act in such a capacity.

(2)     The director, manager, secretary, officer or person, as well as the body corporate, is guilty of the offence and liable to be proceeded against and punished accordingly.