14. Offences 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, then every person who, at the time of the commission of the offence, was a director, manager, officer or servant of such body corporate;

a firm, then every person who, at the time of the commission of the offence, was a partner of that firm; or

an unincorporated body other than a firm, every individual who was a member of such body and every officer who was responsible for the management and control of such body, at the time of the commission of the offence, shall be deemed to have committed that offence, unless such person, individual or officer, as the case may be, proves that the offence was committed without his knowledge or that such person exercised all due diligence to prevent the commission of that offence.