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Penalty on person actually committing an offence for which other person is primarily liable. 160.(1) Where an act or default for which any person is liable under this Act is in fact the act or default of some other person, that other person shall be guilty of an offence and liable, subject to subsection (2), to the like fine as if he were the first-mentioned person. (2) The fine that may be imposed under subsection (1) on an employed person where the offence is one for which an express penalty is not provided by this Act shall be that specified in section 156 in relation to employed persons, notwithstanding that the person primarily liable is not an employed person.][
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