264Liability of principal for acts of agent, etc

1. Where an offence is committed against any provision of sections 261 to 263 by any person acting as the agent or employee of another person, or being otherwise subject to the supervision or instructions of another person for the purposes of any employment in the course of which the offence was committed, that other person is, without prejudice to the liability of the first-mentioned person, liable under that provision in the same manner and to the same extent as if he or she had committed the offence if it is proved that the act that constituted the offence was committed with his or her authority, permission, or consent or that it was attributable to any neglect on his or her part.

2. Where any body corporate is convicted of an offence against any provision of sections 261 to 263, every director and every person concerned in the management of the company is guilty of a like offence if it is proved that the act that constituted the offence was committed with his or her authority, permission, or consent or that it was attributable to neglect on his or her part.