Corporate criminal liability: officers and company liable for tax offences; due diligence defence permitted to avoid prosecution. Companies are criminally liable for offences under the Act: the company and any person in charge of and responsible to the company at the time are deemed guilty and prosecutable, unless such person proves lack of knowledge or that all due diligence was exercised to prevent the offence. Directors, managers, secretaries or other officers who consented, connived or whose neglect attributable to the offence are likewise liable. Where the offence attracts imprisonment and fine, the company is punishable by fine while responsible individuals remain liable to prosecution and punishment. 'Company' includes firms and associations; 'director' covers partners and controlling members.
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Provisions expressly mentioned in the judgment/order text.
Corporate criminal liability: officers and company liable for tax offences; due diligence defence permitted to avoid prosecution.
Companies are criminally liable for offences under the Act: the company and any person in charge of and responsible to the company at the time are deemed guilty and prosecutable, unless such person proves lack of knowledge or that all due diligence was exercised to prevent the offence. Directors, managers, secretaries or other officers who consented, connived or whose neglect attributable to the offence are likewise liable. Where the offence attracts imprisonment and fine, the company is punishable by fine while responsible individuals remain liable to prosecution and punishment. "Company" includes firms and associations; "director" covers partners and controlling members.
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