(1) If an employee of
another person (the "employer") is charged as an employee with an offence
under this Act, the employer may also be charged with the offence whether or
not the employee acted without the employer’s authority or contrary to
the employer’s orders or instructions.
(2) If an employee and
an employer are charged as permitted by subsection (1) and the employee
is convicted of the offence, the employer is to be taken to have also
committed the offence, subject to subsection (5).
(3) If an employee of
another person (the "employer") commits an offence under this Act as an
employee, then, although the employee is not charged with the offence, the
employer may be charged with the offence whether or not the employee acted
without the employer’s authority or contrary to the employer’s
orders or instructions.
(4) If an employer is
charged as permitted by subsection (3) and it is proved that the employee
committed the offence, the employer is to be taken to have committed the
offence, subject to subsection (5).
(5) If under this
section an employer is charged with an offence it is a defence to prove
that —
(a) the
offence was committed without the employer’s consent or connivance; and
(b) the
employer took all the measures to prevent the commission of the offence that
the employer could reasonably be expected to have taken having regard to all
the circumstances.