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(4) Where an offence under this section committed by a body corporate is proved to have been committed with the consent or connivance, or to be attributable to any neglect on the part, of any person who was a director, manager, secretary or other officer of the body corporate or a person who was purporting to act in such a capacity, that person (as well as the body corporate) commits the offence and is liable to be proceeded against and punished accordingly.
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