Offences by bodies corporate
23.—(1) If an offence committed by a body corporate is shown—
(a)to have been committed with the consent or connivance of an officer; or
(b)to be attributable to any neglect on his or her part,
the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
(2) If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director of the body.
(3) “Officer”, in relation to a body corporate, means a director, member of the committee of management, chief executive, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity.