Part 11Supplementary provisions
318Offences by directors, partners, etc
1
Where an offence under this Act has been committed by a body corporate and it is proved that the offence—
a
has been committed with the consent or connivance of a person falling within subsection (2), or
b
is attributable to any neglect on the part of such a person,
that person (as well as the body corporate) is guilty of that offence and liable to be proceeded against and punished accordingly.
2
The persons are—
a
a director, manager, secretary or similar officer of the body corporate;
b
any person who was purporting to act in such a capacity.
3
Where 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 that management, as if the member were a director of the body corporate.
4
Where an offence under this Act has been committed by a Scottish firm and it is proved that the offence—
a
has been committed with the consent or connivance of a partner of the firm or a person purporting to act as such a partner, or
b
is attributable to any neglect on the part of such a person,
that person (as well as the firm) is guilty of that offence and liable to be proceeded against and punished accordingly.