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of <h1>Company officers held criminally liable for company offences unless they prove lack of knowledge or due diligence defence</h1> Where an offence under the Code is committed by a company, the person in charge of and responsible for the company's business is deemed guilty along with the company, subject to a defence that the person lacked knowledge of the offence or exercised all due diligence to prevent it, with the operative effect that both company and responsible person are liable to prosecution and punishment. Where an offence is proved to have been committed with the consent or connivance of, or attributable to neglect by, any director, manager, company secretary or other officer, that officer is likewise deemed guilty and liable to prosecution and punishment. 'Company' is defined to include firms and associations and 'director' includes partners, owners of mines where applicable, or members of associations.
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