24. If a legal person or an agent, mandatary or employee of a legal person, of a partnership or of an association without legal personality commits the offence provided for in section 22, the directors or officers of the legal person, partnership or association are presumed to have committed the offence unless they establish that they exercised due diligence, taking all necessary precautions to prevent the commission of the offence.
For the purposes of this section, in the case of a partnership, all partners, except special partners, are presumed to be directors of the partnership unless there is evidence to the contrary appointing one or more of them, or a third person, to manage the affairs of the partnership.
2001, c. 76, s. 24; 2024, c. 182024, c. 18, s. 431.