A corporation is virtually in the same position as any individual and may be convicted of common law as well as statutory offenses including those requiring mens rea. The criminal liability of a corporation would arise when an offense is committed in relation to the business of the corporation by a person or body of persons in control of its affairs. In such circumstances, it would be necessary to ascertain that the degree and control of the person or body of persons is so intense that a corporation may be said to think and act through the person or the body of persons