Bodies corporate and Scottish partnerships
15.—(1) Where an offence under this Part is committed by a body corporate and—
(a)it is committed with the consent or connivance of an officer; or
(b)it is attributable to any neglect on the officer’s part,
the officer as well as the body corporate is guilty of the offence and is 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 any such capacity.
(3) If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts or defaults of a member in connection with that member’s functions of management as if the member were a director of the body corporate.
(4) Where an offence under this Part is committed by a Scottish partnership and—
(a)it is committed with the consent or connivance of a partner; or
(b)it is attributable to any neglect on the partner’s part,
the partner as well as the partnership is guilty of the offence and is liable to be proceeded against and punished accordingly.
(5) In paragraph (4) “partner” includes a person purporting to act as a partner.