66. If a legal person, partnership, association or body commits an offence under this Act or a regulation, any director, officer, employee, partner or mandatary of the legal person, partnership, association or body who directed, authorized, advised or consented to the commission of the offence is deemed a party to the offence and is liable to the same penalty as that prescribed for committing the offence, whether or not the legal person, partnership, association or body has been prosecuted, convicted or deemed convicted.