Commentary on Sections Section 15 - Offences by bodies corporate
59.Under this section, where a body corporate (such as a company) has committed an offence, a director, manager or secretary or similar officer of a body corporate (or a person purporting to hold such a position) may also be convicted and punished for the offence if they were involved with the commission of the offence, knew about it (and did nothing) or should reasonably have known about it.