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22.—(1) Os dangosir bod tramgwydd a gyflawnwyd gan gorff corfforaethol—
(a)wedi'i gyflawni gyda chydsyniad neu ymoddefiad swyddog; neu
(b)i'w briodoli i unrhyw esgeulustod ar ran y swyddog,
bydd y swyddog yn ogystal â'r corff corfforaethol yn euog o dramgwydd ac yn atebol i gael achos yn ei erbyn a'i gosbi yn unol â hynny.
(2) Os bydd materion corff corfforaethol yn cael eu rheoli gan ei aelodau, mae paragraff (1) yn gymwys o ran gweithredoedd a diffyg gweithredoedd aelodau mewn cysylltiad â'u swyddogaethau rheoli fel pe baent yn gyfarwyddwyr y corff.
(3) Ystyr “swyddog” (“officer”), mewn perthynas â chorff corfforaethol yw cyfarwyddwr, aelod o bwyllgor rheoli, prif weithredwr, rheolwr, ysgrifennydd neu swyddog cyffelyb arall i'r corff, neu berson sy'n honni ei fod yn gweithredu yn rhinwedd unrhyw swydd o'r fath.
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