89. Offences by body corporate

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 any such capacity, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly unless the person proves that —

the offence was committed without the person’s consent or connivance; and

the person had exercised all such due 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.