(1)  If an employee contravenes any provision of this Act, the employer is taken to have contravened the same provision.

(2)  It is a defence in proceedings against an employer for such a contravention if it is proved that the employer could not, by taking all reasonable precautions and exercising all due diligence, have prevented the contravention.

(3)  An employer may be proceeded against and convicted under a provision pursuant to this section whether or not the employee has been proceeded against or been convicted under that provision.