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“(c) An employer or any servant or agent of an employer who aids, abets, counsels or procures an employee in the employment of that employer to commit any offence under paragraph (a) or (b) shall be guilty of an offence.”, and
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“(8) Where an offence under this Part or under regulations made under this Part is committed by a body corporate and, in the case of an offence under subsection (1) where the offence is committed by an employee or officer of the body corporate, every person who at the time of the commission of the offence was a director, manager, secretary or other officer of the body corporate or was purporting to act in any such capacity shall also be guilty of that offence.”.
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