Malaysia legislation
Section 48
Section 48
(a)
a member of the board of directors;
(b)
an officer;
(c)
an employee; or
(d)
an agent, of the employer, the employer shall be deemed to have also committed that offence.
34 Laws of Malaysia
(2)
In a prosecution against an employer under subsection (1), by virtue of an offence committed by—
(a)
a member of the board of directors;
(b)
an officer;
(c)
an employee; or
(d)
an agent, of the employer, it shall be a defence for any employer prosecuted under subsection (1) if the employer proves—
(A)
that the offence was committed without the knowledge, consent or connivance of the employer; and
(B)
that the employer has taken all reasonable precautions and exercised all due diligence to prevent the commission of the offence as the employer sought to have taken and exercised, having regard to the nature of the functions of the member of the board of directors, officer, employee or agent in that capacity and to all the circumstances.
Offences by body corporate, etc.