Section 44, The Anti-Money Laundering Act, 2005

Where an offence under this Act is committed by a body ofpersons– (a) if the body of persons is a body corporate, every director or officer of that body shall be deemed to have committed that offence; (b) if the body of persons is a firm, every partner of that firm shall be deemed to have committed that offence: Provided that no such person referred to in paragraph (a) or (b) shall be deemed to have committed an offence under this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.