32.—(1) Where a body corporate is guilty of an offence under these Regulations, and that offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of–
(a)any director, manager, secretary or other similar officer of the body corporate; or
(b)any person who was purporting to act in any such capacity,
he as well as the body corporate, shall be guilty of the offence and be liable to be proceeded against and punished accordingly.
(2) For the purposes of paragraph (1) above, “director” in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
(3) Where an offence under these Regulations is committed by a Scottish partnership and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner, he as well as the partnership shall be deemed to be guilty of that offence and be liable to be proceeded against and punished accordingly.