Corporate liability covers persons in charge and officers where offences involve consent, connivance or neglect, subject to due diligence.

Section 26 deems a company and any person in charge of its business at the time of an offence to be guilty and liable to proceedings, subject to a defence proving lack of knowledge or exercise of all due diligence. It further deems directors, managers, secretaries or other officers guilty where an offence is committed with their consent, connivance or is attributable to their neglect. "Company" includes bodies corporate, firms, societies, trade unions and other associations, and "director" for such associations means a partner or member of the governing body.

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