107. Every person or company is a party to an offence against this act or the regulations or to a fraudulent act within the meaning of this act and liable to the penalties provided in section 102 who or which:(a) does or refrains from doing anything for the purpose of aiding or abetting anyone to commit such offence or fraudulent act;
(b) in any manner provokes, induces or attempts to induce anyone to commit such offence or fraudulent act.