(1)Subsection (2) applies where an offence under section 45 committed by a body corporate is proved—
(a)to have been committed with the consent or connivance of an officer of the body corporate, or
(b)to be attributable to any neglect on the part of an officer of the body corporate.
(2)The officer, as well as the body corporate, is guilty of the offence and is liable to be proceeded against and punished accordingly.
(3)“Officer” in this section means—
(a)a director, manager, secretary or other similar officer, or
(b)a person purporting to act in such a capacity.
(4)Where the affairs of a body corporate are managed by its members, this section applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if the member were an officer of the body corporate.