Malaysia legislation
Section 40
Section 40
If an offence against any provision of this Act has been committed by a body corporate, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer of the body corporate or was purporting to act in any such capacity, or was in any manner or to any extent responsible for the management of any of the affairs of such body corporate, or was assisting in such management, shall be deemed to have committed that
34 Laws of Malaysia ACT 590
offence unless, having regard to the nature of his functions in that capacity and to all circumstances, he proves—
(a)
that the offence was committed without his knowledge, consent or connivance; and
(b)
that he had taken all reasonable precautions and had exercised due diligence to prevent the commission of the offence.
Compounding of offences