Section 46

Where any person would be liable under this Enactment or any subsidiary legislation made under this Enactment to any punishment or penalty for any act, omission, neglect or default, he shall be liable to the same punishment or penalty for every such act, omission, neglect or default of any employee or agent of his or of the employee of such agent, if such act, omission, neglect or default was committed by the employee of such agent in the course of his employment by such agent or otherwise on behalf of the agent.

Nothing under subsection (2) shall absolve an agent, officer or employee from any liability for an offence.

General penalty