Offences by bodies corporate
22. Where an offence under these regulations which has been committed by a Scottish partnership or a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any partner, director, manager, secretary or similar officer of the body corporate, or any person who was purporting to act in any such capacity, that person as well as the partnership or body corporate shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.