Article 40

With respect to offences requiring intention as the element of fault, a body corporate or business organization is responsible for conduct committed on its behalf by its directors, officers or employees acting within the scope of their authority and identifiable as persons with authority over the formulation or implementation of the organization’s policy.

With respect to offences requiring negligence as the required element of fault, or with respect to offences of strict liability, a business organization is responsible for conduct committed on its behalf by its directors, officers or employees acting within the scope of their authority and identifiable as persons with authority over the formulation or implementation of corporate policy, notwithstanding that no such director, officer or employee may be held individually liable for the same offence.