145. The following shall be party to an offence and liable to the penalty provided in the same manner as the person committing the offence: any person who aids or abets the commission thereof and, when the offence is committed by a corporation or an association, every director, administrator, manager or officer shall be guilty of the offence who in any manner approves of the act which constitutes the offence or acquiesces therein.
R. S. 1964, c. 141, s. 128.