Versions of s. 73(3.2)
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An officer, director or agent or mandatary of a person who commits an offence under subsection (3.1) is a party to and guilty of the offence and is liable to the punishment provided for that offence in respect of an individual if they directed, authorized, assented to, acquiesced in or participated in the commission of the offence, whether or not the person has been prosecuted or convicted.