liability to ra 9165 or dangerous drug act

My wife is a registered phatmacist and working in a cosmetic company. She is newly hired and their last pharmacist left (AWOL). So this is the scenario, the company sells acetone and my wife didn't knew that it was controlled because they are a cosmetic company and can only be sold by 1liter, my wife sold 2liters each to their 3 clients. When she submitted report in PDEA they told her that it was illegal and she should've been oriented about that. But the case is she was not oriented because the phatmacist before her was the one oriented and left without notice and did'nt left any guidelines for the company. My wife only followed the previous documents where the other pharmacist sold 2 liters of acetone too. So my question is. Is my wife still liable? And what might be the penalties?