321 Liability of directors, etc. in case of offence by body corporate.S
(1)Where an offence under this Act committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body corporate, or a person purporting to act in any such capacity, he, as well as the body corporate, is guilty of an offence and liable to be proceeded against and punished accordingly.
(2)Subject to subsection (3), where a person is convicted of an offence under subsection (1) and the body corporate in question is liable under sections 152 to 177 to a higher penalty by reason of a previous conviction than it would have been if not so convicted, that person shall be liable under those sections to the same penalties as the body corporate would be liable if a natural person, including imprisonment.
(3)The person mentioned in subsection (2) shall not be so liable if he shows—
(a)at the time of the offence he did not know of the previous conviction; and
(b)at the time of the previous conviction he was not acting, or purporting to act, as a director, manager, secretary, or other similar officer of the body corporate.