Malaysia legislation
Section 68
Section 68
Liability of director, etc., of body corporate
Where any person who commits an offence under this Act or any regulations made under this Act is a body corporate, a person who at the time of the commission of the offence was a director, compliance officer, partner, manager, secretary or other similar officer of the body corporate or was purporting to act in the capacity or was in any manner or to any extent responsible for the management of any of the affairs of the body corporate or was assisting in its management—
(a)
may be charged severally or jointly in the same proceedings with the body corporate; and
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(b)
if the body corporate is found guilty of the offence, shall be deemed to be guilty of that offence and shall be liable to the same punishment or penalty as an individual unless, having regard to the nature of his functions in that capacity and to all circumstances, he proves—
(i)
that the offence was committed without his knowledge; and
(ii)
that the offence was committed without his consent or connivance and that he had taken all reasonable precautions and exercised due diligence to prevent the commission of the offence.
Liability of person for act, etc., of employee, etc.