Persons who may be liable to be prosecuted against and punished.

(1) Where the owner of an establishment is a firm or other association of individuals, all the partners or members thereof may be prosecuted and punished under this Act for any offence for which an employer in an establishment is punishable. (2) Where the owner of an establishment is a company, all the directors thereof, or in the case of a private company, all the share holders thereof, may be prosecuted and punished under this Act for any offence for which the employer in an establishment is punishable. (3) Notwithstanding anything contained in sub-sections (1) and (2) where an offence under this Act has been committed for the first time the employer or the manager shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.