Malaysia legislation
Section 97
Section 97
Offences by bodies of persons, etc.
(a)
that the offence was committed without his knowledge, consent or connivance; and
(b)
that he took all reasonable precautions and had exercised due diligence to prevent the commission of the offence.
(2)
Where any person would be liable under this Act to any punishment, penalty or forfeiture for any act, omission, neglect or default, he shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of any employee or agent, or of the employee of the agent, provided that the act, omission, neglect or default was committed by—
(a)
the employee in the course of his employment;
(b)
the agent when acting on behalf of the person; or
(c)
the employee of the agent when acting in the course of his employment in such circumstances that had the act, omission, neglect or default been committed by the agent, his principal would have been liable under this section.
Act 762
Tax, etc., to be payable notwithstanding any proceedings, etc.