33(1)If an offence under paragraph 32 committed by a body corporate is proved—
(a)to have been committed with the consent or connivance of an officer of the body, or
(b)to be attributable to any neglect on the part of such an officer,
the officer (as well as the body corporate) is guilty of the offence and liable to be prosecuted and proceeded against and punished accordingly.
(2)In sub-paragraph (1), “officer”, in relation to a body corporate, means a director, manager, secretary or other similar officer of the body corporate.