s 107 Offences by body corporate
107. Where a body corporate commits an offence against this Act — ( a ) the managing director, manager, or other governing officer, by whatever name called, and every member of the governing body thereof, by whatever name called; and ( b ) every person who manages or acts or takes part in the management, administration, or government of the business of the body corporate, are deemed also to have committed the offence jointly with the body corporate and shall be liable to be proceeded against and punished accordingly unless he or she proves that — ( c ) the offence was committed without his or her consent or connivance; and ( d ) he or she exercised such diligence to prevent the commission of the offence as he or she ought to have exercised having regard to the nature of his or her function in that capacity and to all the circumstances.