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If a corporation or a department in, or other portion of, the federal public administration to which this Part applies commits an offence under this Part, any of the following persons who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the corporation or department in, or portion of, the federal public administration has been prosecuted or convicted: