23Offences by corporations

#### 23 Offences by corporations 23 Offences by corporations > > (1) If a corporation contravenes, whether by act or omission, any provision of this Act, each person who is a director of the corporation or who is concerned in the management of the corporation is taken to have contravened the same provision if the person knowingly authorised or permitted the contravention. > > > (2) A person may be proceeded against and convicted under a provision pursuant to subsection (1) whether or not the corporation has been proceeded against or has been convicted under the provision. > > > (3) Nothing in this section affects any liability imposed on a corporation for an offence committed by the corporation under this Act. > > **ss 21–24 (previously ss 9–12):** Renumbered 2014 No 30, Sch 3 \[6\].