Section 84

All penalties imposed by sections 82 and 83 shall extend as well to the principals in any house of business by whom or on whose account, or for whose profit or advantage, the payment has been eluded, evaded, neglected or omitted to be made, or by whom the lists, manifests and transcripts have been omitted to be made, signed, deposited and left as to any clerks and servants of the principals employed or acting therein:

Provided that it shall not be lawful to proceed against both the principal and clerk or servant of the principal for the same offence.