Clause 26

Where any offence against any provision of this Ordinance 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 holds a position analogous to that of a director, manager or secretary or was purporting to act in such capacity shall be deemed to be guilty of that offence, unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances. Such director, manager, secretary or person who held a position analogous to that of a director, manager or secretary or who was purporting to act in such capacity shall be liable on conviction to be punished with imprisonment for a term which shall not be less than twelve months, but which shall not exceed three years and shall also be liable to a fine not exceeding ten thousand dollars.

Where any person would be liable under this Ordinance to any punishment or penalty for any act, omission, neglect or default he shall be liable to the same punishment or penalty for every such act, omission, neglect or default of any clerk, servant or agent, or of the clerk or servant of such agent:Provided that such act, omission, neglect or default was committed by such clerk or servant in the course of his employment, or by such agent when acting on behalf of such person, or by the clerk or servant of such agent when acting in the course of his employment in such circumstances that had such act, omission, neglect or default been committed by the agent his principal would have been liable under this section.