10.—(1) If an offence under this Part committed by a Scottish partnership is proved—
(a)to have been committed with the consent or connivance of a partner, or
(b)to be attributable to any neglect on the part of a partner,
the partner, as well as the partnership, is guilty of the offence and liable to be proceeded against and punished accordingly.
(2) In paragraph (1), “partner” includes a person purporting to act as a partner.