Singapore legislation
Section 74
Section 74
Offences by bodies of persons and by agents and employees
(1)
Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the company, firm, society or other body of persons or was purporting to act in that capacity is deemed to be guilty of that offence unless the person proves that —
the offence was committed without the person’s consent or connivance; and
the person exercised all such diligence to prevent the commission of the offence as the person ought to have exercised, having regard to the nature of the person’s functions in that capacity and to all the circumstances.
(2)
Where any person would be liable under this Act to any punishment or penalty for any act, omission, neglect or default the person shall be liable to the same punishment or penalty for every such act, omission, neglect or default of any agent or employee, or of the employee of the agent provided that the act, omission, neglect or default was committed by —
the employee in the course of the employee’s employment;
the agent when acting on behalf of the person; or
the employee of the agent when acting in the course of the employee’s employment in such circumstances that had the act, omission, neglect or default been committed by the agent, the agent’s principal would have been liable under this section.