14. (1) When an offence is committed, the broker, the registered builder and the real estate agent, director, manager, officer, partner, employee or representative who participated therein shall be guilty of the offence to the same extent as the person who committed it.
(2) When a director, manager, officer, partner, employee or real estate agent of a broker or registered builder has been found guilty of an offence, the latter and his representative shall be presumed guilty thereof.
(3) As regards the broker, the registered builder and the persons referred to in subsection 1, the books, accounts, records and other documents of the broker shall be primafacie proof of their contents for the purposes of any proceedings taken under this act and any decision reached by the Superintendent.