Corporate vicarious liability extends to persons in charge and officers, who may be prosecuted absent due diligence.

Where a company commits an offence under the Act, the company and every person in charge and responsible for its business are deemed guilty and liable to prosecution; directors, managers, secretaries or other officers are individually liable where the offence is by their consent, connivance or negligence. The rule applies similarly to partners, the karta and managing trustees, subject to a defence if the person proves lack of knowledge or that all due diligence was exercised. "Company" includes firms and associations; "director" in relation to a firm means a partner.

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