Where an offence under section 38, 39 or 40(2) (in respect of contravention of section 37(1)(e) of this Act) or section 3(7)(h) (inserted by section 23(c) of the Act of 2004) of the Act of 1975 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 it is proved to have been so committed with the consent or connivance of or to be attributable to any wilful neglect on the part of any other person who, when the offence was committed, was, or purported to act as, a director, manager, secretary or other officer (including a member of any committee of management or other controlling authority) of such body, such other person as well as the body, or the person so purporting to act on behalf of the body, commits an offence and is liable to be proceeded against and punished as if he or she committed the first-mentioned offence.