12Liability of company officers for offences by companyE+W+N.I.
This section has no associated Explanatory Notes
(1)Subsection (2) applies if an offence under this Act is committed by a body corporate.
(2)If the offence is proved to have been committed with the consent or connivance of—
(a)a director, manager, secretary or other similar officer of the body corporate, or
(b)a person who was purporting to act in any such capacity,
he (as well as the body corporate) is guilty of the offence and liable to be proceeded against and punished accordingly.
(3)If the affairs of a body corporate are managed by its members, subsection (2) 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.