New Zealand Legislation: Acts
Acts are laws made by Parliament
Where any company is convicted of an offence against this Act, every director and every officer concerned in the management of the company shall be guilty of a like offence unless he proves either—
(a) That the offence was committed without his knowledge or consent; or
(b) That he took all reasonable steps to prevent the commission of the offence.
Compare: 1960 No 97 s 51(2)