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(1)Where an offence under this Act is committed by a body corporate 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)a 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 that offence and shall be liable to be proceeded against and punished accordingly.
(2)In subsection (1) “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 this Act is committed by a Scottish partnership and is proved to have been committed with the consent or connivance of a partner, he as well as the partnership shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
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