Corporate liability: persons in charge and responsible held accountable, and directors liable for consent, connivance or negligence. The section attributes liability to the corporate entity and every person in charge and responsible for the company's conduct at the time an offence under the Act is committed, and treats directors, managers, secretaries or other officers as separately guilty where the offence is committed with their consent, connivance or negligence. Partners, the karta and managing trustees are similarly liable, subject to a defence of lack of knowledge or proof of having exercised all due diligence to prevent the offence.