24. Offence by body corporate

Where an offence under this Act or any regulations made under this Act is committed by a body corporate and it is proved to have been committed with the consent or connivance of, or to be attributable to an act or default on the part of, a director, manager, secretary or other similar officer of the body corporate, or a person who was purporting to act in any such capacity, he or she as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.