Where an offence under this Act is committed by a body corporate or by a person purporting to act on behalf of a body corporate or on behalf of an unincorporated body of persons, and is proved to have been committed with the consent or connivance, or to be attributable to any wilful neglect, of a person who, when the offence is committed, is -
(a) a director, manager, secretary or other officer of the body, or a person purporting to act in that capacity, or
(b) a member of the committee of management or other controlling authority of the body, or a person purporting to act in that capacity,
that person is taken to have also committed the offence and may be proceeded against and punished accordingly.