72(1)
Where an offence by any person under this Part of this Act is due to the act or default of another person, then, whether proceedings are taken against the first-mentioned person or not, that other person may be charged with and convicted of that offence, and shall be liable on conviction to the same punishment as might have been imposed on the first-mentioned person if he had been convicted of the offence.
72(2)
Section 44(3) of this Act shall apply to an offence under this Part of this Act as it applies to an offence under Part I of this Act.