A 338 Offences by corporate persons. 2003 No. 19 Communications 139. If a body corporate commits an offence under this Act or its subsidiary legislation a person who at the time of the commission of the offence was a director, chief executive officer, manager, secretary or other similar officer of the body corporate or was purporting to act in any such capacity or was in any manner or to any extent responsible for the management of any of the affairs of the body corporate or was assisting in such management— (a) may be charged severally or jointly in the same proceedings with the body corporate ; and (b) if the body corporate is found guilty of the offence, shall be deemed to be guilty of that offence unless, having regard to the nature of his functions in that capacity and to all circumstances, he proves— (i) that the offence was committed without his knowledge, consent or connivance, and (ii) that he had taken all reasonable precautions and exercised due diligence to prevent the commission of the offence. General penalties. 140. Where no specific penalty is prescribed in this Act or its subsidiary legislation for any offence, a person found guilty of such offence shall— (a) as a first offender, be liable to a fine not exceeding N100,000.00 or to imprisonment for a term not exceeding 1 year or to both such fine and imprisonment ; and (b) for a subsequent conviction, to a fine not exceeding N500,000.00 or to imprisonment for a term not exceeding 3 years or to both such fine and imprisonment. Powers of entry and investigation by inspectors. 141.—(1) The Commission may in writing authorise any of its officials or appoint external-inspectors on its behalf to exercise the powers of monitoring and enforcement vested in the Commission under this Act. (2) The Commission may direct its authorised officials or appointed inspectors to investigate the activities of a licensee or other person material to his compliance with this Act or its subsidiary legislation pursuant to its information-gathering, monitoring, enforcement and other related powers under this Act. (3) In exercising any of the powers specified in subsection (2) of this section and notwithstanding any other provision of this Act, an authorised official of the Commission or its appointed inspector— (a) shall on demand produce to the person against whom he is acting, the authority issued to him by the Commission ; and (b) may at any reasonable time and without prior notice, enter any affected person or licensee’s premises ; and (i) inspect and make copies of or extracts from books, records, documents or other information storage systems, (ii) demand the production of and inspect the relevant licence, permit, certificate or authority ; and