(1)  If a body corporate commits an offence against this Act, each person concerned in the management of the body corporate is taken to have also committed the offence and may be convicted of the offence unless the person shows that –

(a) the act or omission constituting the offence took place without the person's knowledge or consent; or

(b) the person used all due diligence to prevent that act or omission by the body corporate.

(2)  A person referred to in subsection (1) may be convicted of an offence against this Act whether or not the body corporate is charged with, or convicted of, the offence.