Part 10Offences, penalties, and proceedings
Offences
143Liability of directors and managers of companies
Where a body corporate is convicted of an offence against this Act, every director and every person concerned in the management of the body corporate is also guilty of a like offence if it is proved that—
- the act or omission that constituted the offence took place with the authority, permission, or consent of the director or person; or
- the director or person knew that the offence was to be or was being committed, and failed to take all reasonable steps to prevent or stop it.