This section applies—
(a) to any offence under the foregoing provisions of this Act and to an offence under section 175 of this Act except an offence under Part V thereof or under section 15, 32, 45(7), 50(5), 53(4), 55(5), 56(3), 91 or 119, and
(b) to offences against any other enactment relating to the use of vehicles on roads.
A person who fails to comply with the requirement of subsection (2)(a) above shall be guilty of an offence unless he shows to the satisfaction of the court that he did not know and could not with reasonable diligence have ascertained who the driver of the vehicle, or, as the case may be, the rider of the cycle, was; and a person who fails to comply with the requirement of subsection (2)(b) above shall be guilty of an offence.