59.O dan yr adran hon, pan fo corff corfforaethol (megis cwmni) wedi cyflawni trosedd, caniateir hefyd farnu cyfarwyddwr, rheolwr neu ysgrifennydd neu swyddog tebyg mewn corff corfforaethol (neu berson sy’n honni ei fod mewn swydd o’r fath) yn euog o’r drosedd, a’i gosbi amdani, os oedd yn ymwneud â chomisiynu’r drosedd, yn gwybod amdani (heb wneud unrhyw beth) neu y dylai fod wedi gwybod amdani’n rhesymol.
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