s 71 Penalty for corporation
71.—(1) Subject to subsections (2) and (3), where a corporation or body corporate is convicted of an offence under this Act, the penalty that the court may impose is a fine not exceeding 2 times the maximum amount that the court could, but for this subsection, impose as a fine for that offence. (2) Subsection (1) does not apply to —(a) offences under sections 6(8) and 32(8); and (b) offences under the subsidiary legislation made under this Act where it is expressly provided in the subsidiary legislation that subsection (1) does not apply to those offences. (3) Where an individual is convicted of an offence under this Act by virtue of section 66, the individual shall be liable to the fine or imprisonment or both as prescribed for that offence and subsection (1) does not apply.