27. (1) Any person who contravenes or fails to comply with any provisions of this Ordinance, except section 16 and section 20, or of any order or direction issued under this Ordinance shall be punished with imprisonment for a term which may extend to three years or with fine or with both.
(2) Where any person as aforesaid is a company or a body corporate, every director, manager, secretary, or other officer, and every agent and servant thereof, and in the case of an unlimited company or a company limited by guarantee, also any of its members, shall subject to the provisions of sub-section (3), be punishable as if he had contravened the provisions of this Ordinance.
(3) No such director, manager, secretary or other officer and no such agent, servant or member as is referred to in sub-section (2) shall be prosecuted under this Ordinance unless he has been given an opportunity by the Board to show cause, within such time as the Board may specify why he should not be prosecuted, and if it is made to appear to the satisfaction of the Board at any time before the institution of the prosecution that he has used all due diligence to enforce the observance of the provisions of this Ordinance and the orders and directions issued thereunder or that the offence has been committed without his knowledge or against his consent, the Board shall forbear further proceedings against him :
Provided that nothing in this sub-section shall prevent the Board from proceeding against him further if on discovery of new facts it sees reason to do so.