124 No. 3 of 2021] Data Protection (3) A court may, on conviction for an offence under this Act, impose a prohibition to manage any processing of personal data, directly or through an intermediary, for a period that the court determines. Offence by principal officer shareholder or partner of body corporate or unincorporate body 76. Where an offence under this Act is committed by a body corporate or unincorporate body, with the knowledge, consent or connivance of the director, manager, shareholder or partner, of that body corporate or unincorporate body, that director, manager, shareholder or partner of the body corporate or unincorporate body commits an offence and is liable, on conviction, to the penalty specified for that offence. General penalty 77. A person who commits an offence under this Act for which a specified penalty is not provided, is liable, on conviction, to a fine not exceeding three hundred thousand penalty units or to imprisonment for a term not exceeding three years, or to both. Code of conduct 78. (1) The Data Protection Commissioner may prepare a code of conduct for data controllers, data processors and data auditors. (2) A code of conduct under subsection (1) shall be binding on data controllers and data processors and shall include— (a) the provision of information to data subjects regarding confidentiality; (b) the advertising or representation of services; (c) fair, accessible format and transparent processing of personal data for all data subjects; and (d) any other matter relating to the processing of personal data under this Act. (3) The Data Protection Commissioner shall publish the code of conduct in a Gazette or website of general circulation in the Republic for public information. (4) A code of conduct published under subsection (3), shall be effective from the date of its publication. (5) A person who contravenes the code of conduct under subsection (1) commits an offence and is liable, on conviction, to a fine not exceeding two hundred thousand penalty units or to imprisonment for a term not exceeding two years, or to both. Guidelines 79. (1) The Data Protection Commissioner may issue guidelines that are necessary for the better carrying out of the provisions of this Act.