261. Offence by employees, etc.

Where a person is liable under this Act to a penalty for any act, omission, neglect or default, such person shall be liable to the same penalty for the act, omission, neglect or default of his employee, director, controller or agent if the act, omission, neglect or default was committed by—

his employee in the course of the employee’s employment;

his director in carrying out the function of a director;

his controller in carrying out the function of a controller; or

his agent when acting on his behalf.