104Liability of directors, partners, employers and others for offences by bodies corporate, partnerships, associations and employees

104 Liability of directors, partners, employers and others for offences by bodies corporate, partnerships, associations and employees

(1)  If a body corporate commits an offence, each director of the body corporate, and each person concerned in the management of the body corporate, is taken to have committed the offence and is punishable accordingly.

(2)  If a person who is a partner in a partnership commits an offence in the course of the activities of the partnership, each other person who is a partner in the partnership, and each other person concerned in the management of the partnership, is taken to have committed the offence and is punishable accordingly.

(3)  If a person who is concerned in the management of an unincorporated association commits an offence in the course of the activities of the unincorporated association, each other person concerned in the management of the unincorporated association is taken to have committed the offence and is punishable accordingly.

(4)  If an employee commits an offence, the employer is taken to have committed the offence and is punishable accordingly.

(5)  This section does not affect the liability of the person who actually committed the offence.

(6)  A person may be proceeded against and found guilty of an offence arising under this section whether or not the body corporate or other person who actually committed the offence has been proceeded against or been found guilty of the offence.

(7)  It is a defence to a charge for an offence arising under subsection (1) if the defendant establishes that –

(a) the defendant was not in a position to influence the conduct of the body corporate in relation to the actual offence; or

(b) the defendant, being in such a position, took reasonable precautions and exercised due diligence to prevent the commission of the actual offence.

(8)  It is a defence to a charge for an offence arising under subsection (2) or (3) if the defendant establishes that –

(a) the defendant was not in a position to influence the conduct of the person who actually committed the offence; or