Section 24: Offences by body corporate or firm

(1) Where an offence under the provisions of this Act is committed by-
(a) a body corporate, every director and officer of that body corporate is liable on conviction to a fine of five hundred naira each or to imprisonment for a term not exceeding six months or to both such fine and imprisonment;
(b) a firm, every partner is deemed jointly and severally liable on conviction, to a fine of two thousand naira each or to imprisonment for a term not exceeding eighteen months or to both such fine and imprisonment.
(2) A person shall not be guilty of an offence under this section if he can prove that the offence was committed without his knowledge, consent or connivance, and that having regard to all circumstances, he exercised all due care and diligence to prevent the commission of the offence.