What this section provides
Where a company commits an offence, the company and every person in charge of, and responsible to it for, the conduct of its business at the time are deemed guilty, unless the person proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent it. A director, manager, secretary or other officer is also liable where the offence was committed with his consent or connivance or is attributable to his neglect. “Company” includes any body corporate, firm, society, trade union or other association of individuals.