- If any Company commits an offence against this act in any manner; every person of the Company who are responsible for the offence and commits the business at the time of the Commission shall be punishable accordingly, but if the person proves to the Commission that the offence was committed without his knowledge and he has exercised all due diligence to prevent such offence to the Commission, he shall not be punishable.
- If the Company is proved to be offensive and any person in the Company is also responsible for the same all the directors, managers, secretaries will be deemed to be guilty and liable and shall be punishable accordingly.