Malaysia legislation
Section 48
Section 48
If a body corporate commits an offence under this
Ordinance or its subsidiary legislation, any person who at the time of the commission of the offence was an officer of the Company as defined in the Companies Act 2016 [Act 777], or other similar officer of the body corporate or was purporting to act in any such 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 such management—
(a)
may be charged severally or jointly in the same proceedings with the body corporate; and
47
(b)
if the body corporate is found guilty of the offence, shall be deemed to be guilty of that offence 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, consent or connivance; and
(ii)
that he had taken all reasonable precautions and exercised due diligence to prevent the commission of the offence.