Where an offence under sections 9, 45, 46 or 47 is committed by a body of persons

(a) and the body of persons is a body corporate other than a partnership, every director, manager, secretary or an officer of similar status of that body corporate shall also be deemed to be guilty of that offence, and

(b) in the case of a partnership, every partner or officer of similar status shall be deemed to be guilty of that offence.