(2) Where an offence under any enactment passed after the commencement of this Act has been committed by a body corporate the liability of whose members is limited, then notwithstanding and without prejudice to the liability of that body, any person who at the time of such commission was a director, general manager, secretary or other like officer of that body or was purporting to act in any such capacity shall, subject to subsection (3), be liable to be prosecuted as if he or she had personally committed that offence and shall, if on such prosecution it is proved to the satisfaction of the court that he or she consented to, or connived at, or did not exercise all such reasonable diligence as he or she ought in the circumstances to have exercised to prevent the offence, having regard to the nature of his or her functions in that capacity and to all the circumstances, be liable to the like conviction and punishment as if he or she had personally been guilty of that offence.