(1) Where an offence under this Act has been committed by a body of persons which is —
(a) a body corporate, society or other body of persons, every person who at the time of the commission of the offence was a director, secretary or other officer of the body corporate, society or other body of persons as well as that body corporate, society or other body of persons commits the offence;
(b) a partnership or firm, every partner of the partnership or firm as well as that partnership or firm,
commits the offence, and is liable to be prosecuted.
(2) No person referred to in subsection (1) shall be found guilty of an offence where he proves, that —
(a) the act constituting the offence took place without his or her knowledge or consent; or
(b) he or she exercised all due diligence to prevent the commission of the offence.