(1) Where an offence under this Act has been committed by a company, every person who at the time of the commission of the offence —
(a) was director or other similar officer of the company; or
(b) was acting or purporting to act in such capacity, is deemed to have committed the offence.
(2) Subsection (1) does not apply where —
(a) the offence was committed without such person's consent or knowledge; and
(b) the person exercised all such diligence to prevent the commission of the offence as ought to have been exercised having regard to the nature of the person's functions and all the circumstances.
(3) A person aiding and abetting the commission of an offence under this Act commits that offence and is liable to the same penalties as the person committing the offence.