23.—(1) Where an offence under this Act is committed by a body corporate or by a person acting on behalf of a body corporate and is proved to have been so committed with the consent, connivance or approval of, or to have been facilitated by any neglect on the part of any director, manager, secretary or any other officer of such body or a person who was purporting to act in any such capacity, such person shall also be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(2) Any summons or other document required to be served for the purpose or in the course of proceedings on a body corporate may be served by leaving it at or sending it by post to the registered office of that body or, if there is in the State no such office, by leaving it at or sending it by post to that body at any place in the State at which it conducts its business.