Act 7 Electronic Signatures Act 2011 82. False information. A person who knowingly makes, orally or in writing, signs or furnishes any declaration, return, certificate or other document or information required under this Act which is false or misleading in any particular way commits an offence and is liable, on conviction, to a fine not exceeding one hundred and twenty currency points or imprisonment for a term not exceeding five years or both. 83. Offences by body corporate. (1) Where a body corporate commits an offence under this Act, a person who at the time of the commission of the offence is a director, manager, secretary or other similar officer of the body corporate or was purporting to act in that 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) where the body corporate is convicted of the offence, such a person shall be deemed to have committed an 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 took all reasonable precautions and had exercised due diligence to prevent the commission of the offence. (2) Where a person is liable under this Act to a punishment or penalty for any act, omission, neglect or default, he or she is liable to the same punishment or penalty for every such act, omission, neglect or default of any employee or agent of his or of the employee of such agent, if the act, omission, neglect or default was committed— 48