(1)If an offence under section 105, 106, 107 or 108 committed by a body corporate is proved—
(a)to have been committed with the consent or connivance of an officer, or
(b)to be attributable to neglect on his part,
the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
(2)“Officer”, in relation to a body corporate, means a director, manager, secretary or other similar officer of the body, or a person purporting to act in such a capacity.
(3)If the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.
(4)If an offence under section 105, 106, 107 or 108 committed by a partnership in Scotland is proved—
(a)to have been committed with the consent or connivance of a partner, or
(b)to be attributable to neglect on his part,
the partner as well as the partnership is guilty of the offence and liable to be proceeded against and punished accordingly.
(5)“Partner” includes a person purporting to act as a partner.