Some sections could not be extracted from the official PDF, so this text may be incomplete.
s 38 Liability of directors, etc.
(1) Where an offence under this Act has been committed by a company, any person who at the time of the commission of the offence was a director, secretary, manager or other officer of the company or who was purporting to act in any such capacity, shall be deemed to be guilty of that offence and shall be punished accordingly unless he proves that the offence was committed without his consent or connivance and that he exercised such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his function in that capacity and to all the circumstances.
(2) Any person who would have been guilty of an offence if anything had been done or omitted to be done by him personally shall be guilty of the offence and shall be liable to the same penalty if such thing had been done or omitted to be done by his officer, agent or servant in the course of his business unless he proves that the offence was committed without his knowledge or consent and that he took all reasonable precautions to prevent the doing or omission to do such thing.
(3) Nothing in subsection (2) shall relieve any such officer, agent or servant from any liability for an offence.
Malay text (authoritative)
Tanggungan pengarah, dsb.
(1) Jika suatu kesalahan di bawah Akta ini telah dilakukan oleh suatu syarikat, mana-mana orang yang pada masa berlakunya kesalahan itu ialah seorang pengarah, setiausaha, pengurus atau pegawai lain syarikat itu atau yang berupa bertindak atas sifat sedemikian, disifatkan melakukan suatu kesalahan dan boleh dihukum dengan sewajarnya melainkan jika dia membuktikan bahawa kesalahan itu telah dilakukan tanpa persetujuannya atau pembiarannya dan bahawa dia telah menjalankan segala usaha untuk menghalang perlakuan kesalahan itu sebagaimana yang patut dijalankan olehnya memandangkan kepada jenis fungsinya atas sifat itu dan kepada segala hal keadaan.
(2) Mana-mana orang yang berkemungkinan akan didapati bersalah atas sesuatu kesalahan sekiranya dia sendiri yang telah melakukan atau
tidak melakukan sesuatu perkara melakukan suatu kesalahan dan boleh dikenakan penalti yang sama jika perkara itu telah dilakukan atau tidak dilakukan oleh pegawai, ejen atau pekhidmatnya dalam penjalanan perniagaannya melainkan jika dia membuktikan bahawa kesalahan itu telah dilakukan tanpa pengetahuan atau persetujuannya dan bahawa dia telah mengambil segala langkah munasabah untuk menghalang perlakuan atau peninggalan untuk melakukan perkara sedemikian.
(3) Tiada apa-apa jua dalam subseksyen (2) boleh melepaskan mana-mana pegawai, ejen atau pekhidmat sedemikian daripada apa-apa tanggungan untuk kesalahan.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).