(a) If a company fails to comply with a provision of section 5, 6, 7, 10, 11, 16, 18 or 19 of this Act, the company and every officer of the company who is in default shall be guilty of an offence
(b) Summary proceedings for an offence under this subsection, in relation to sections 7, 10, 11, 16 or 18 of this Act, may be brought and prosecuted by the registrar of companies
(2) If any person, being a director of a company, fails to take all reasonable steps to secure compliance with the requirements of section 3 or section 4 (other than subsections (3) and (13)) of this Act or to comply with the provisions of subsections (3) or (13) of section 4 or section 13 or 14 of this Act, he shall in respect of each such failure be guilty of an offence, but -
(a) in any proceedings against a person in respect of an offence under this subsection, it shall be a defence to prove that he had reasonable grounds to believe and did believe that a competent and reliable person was charged with th