(1) An executive officer of a body corporate commits an offence if:
(a) the body commits an offence (the sponsorship - related offence ) against this Subdivision; and
(b) the officer knew that, or was reckless or negligent as to whether, the sponsorship - related offence would be committed; and
(c) the officer was in a position to influence the conduct of the body in relation to the sponsorship - related offence; and
(d) the officer failed to take all reasonable steps to prevent the sponsorship - related offence being committed.
(2) In determining whether the executive officer of the body corporate failed to take all reasonable steps to prevent the sponsorship - related offence being committed by the body, a court must have regard to:
(a) what action (if any) the officer took towards ensuring that the body's employees, agents and contractors had a reasonable knowledge and understanding of the requirements to comply with this Subdivision, insofar as those requirements affected the employees, agents or contractors concerned; and
(b) what action (if any) the officer took when he or she became aware that the body was committing the sponsorship - related offence.
(3) Subsection (2) does not limit subsection (1).