3Offence of bodies corporate and partnerships
(1)If an offence under section 1 committed by a body corporate is proved—
(a)to have been committed with the consent or connivance of an officer; or
(b)to be attributable to any neglect on that officer’s part,
the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
(2)In subsection (1), “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, subsection (1) applies in relation to the acts and 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)If any offence under any provision of this Act committed by a 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 that partner’s part,
the partner as well as the partnership is guilty of the offence and liable to be proceeded against and punished accordingly.
(5)In subsection (4), “partner” includes a person purporting to act as a partner.