punishment with a fine not exceeding fifty thousand Rupees or with imprisonment not exceeding six months or with both, depending on the degree of the offence. 54. Punishment to the Accomplice: A person who assists others to commit any offence under this Act or acts as accomplice, by any means shall be liable to one half of the punishment for which the principal is liable. 55. Punishment in an offence committed outside Nepal: Notwithstanding anything contained in the prevailing laws, if any person commits any act which constitutes an offence under this Act and which involves the computer, computer system or computer network system located in Nepal, even though such an act is committed while residing outside Nepal, a case may be filed against such a person and shall be punished accordingly. 56. Confiscation: Any computer, computer system, floppy, compact disks, tape drivers, softwares or any other accessory devices used to commit any act deemed to be an offence relating to computer under this Act shall be liable to confiscation. 57. Offences Committed by a corporate body: (1) If any act is done by a corporate body which deems an offence under this Act, such an offence shall be deemed to have been committed by a person who was responsible as chief for the operation of the corporate body at the time of committing such an offence. Provided that, if the person who was responsible as a chief for the operation of such a corporate body proves that such an offence was committed without his/her knowledge or that he/she exercised all reasonable efforts to prevent such an offence, he/she shall not be liable to the guilty. (2) Notwithstanding anything contained in Sub-section (1), if it is proved that any offence under this Act committed by a corporate body with the consent or in knowledge or by the reason of negligence of a director, manager, secretary or any other responsible person of such corporate body, such an 28