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“(a) subject to paragraph (b), where an offence under subsection (1) is committed by a body corporate or by a person purporting to act on behalf of a body corporate or on behalf of an unincorporated body of persons, every other person who at the time of the commission of the offence was a director, manager, secretary or other officer (including a member of any committee of management or other controlling authority) of such body, as well as the body corporate or the person so purporting to act, shall be guilty of an offence and shall be liable to be proceeded against and punished as if he were guilty of the first-mentioned offence.”.
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