Liability of distiller or dealer for act, default or omission of servant

Where a distiller or dealer is by this Act made liable to any penalty or forfeiture for any act, default or omission, such liability shall attach to the distiller or dealer, whether the act, default or omission is done or made by the distiller or dealer personally or by some person employed by him for the purpose of his business, provided that in the latter case it appears that the act, default or omission has presumably occasioned benefit to the distiller or dealer and it does not appear that it was done or made by such person through unintentional carelessness, or ill-will to the distiller or dealer.