10. Liability of the directors and certain officers for offences committed by a body of persons

Where an offence under this Act is committed by a body of persons then –

if that body of persons is a body corporate, every person who at the time of the commission of the offence was a director, general manager, agent, secretary or officer holding similar office of that body;

if that body of persons is a firm, every partner of that firm; or

if that body of persons is not a body corporate, every person who at the time of the commission of the offence was a member of that body, 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 so as to prevent the commission of that offence as he ought to have exercised having regard to the nature of his functions and the related circumstances.