Offences by legal persons

Where an offence is committed by a legal person, any person who at the time of the commission of the offence was a member of senior management or director of the legal person, or purported to act in such capacity, is deemed to have committed the offence unless that person adduces evidence to the effect that the offence was committed without the person’s consent or connivance and that the person exercised all due diligence to prevent the commission of the offence as the person ought to have exercised having regard to the nature of the person’s functions in that capacity and to all the circumstances.