(1) A person commits an offence against this section if:
(a) a body corporate contravenes section 272A; and
(b) the person is an officer of the body corporate; and
(c) the person is involved in the body corporate's contravention of section 272A.
Penalty: The tier B monetary penalty.
(2) For subsection (1)(c), section 256(2) applies as if a reference in that section to a civil penalty provision were a reference to section 272A.