Where an offence under this Part is committed by a body corporate and is proved to have been committed with the consent of, or to be attributable to any neglect on the part of, any person, being a director, manager, secretary or other officer of the body corporate or a person who was purporting to act in such capacity, that person, as well as the body corporate, commits an offence and is liable to be prosecuted against and punished as if he or she had committed the first mentioned offence.