Offences committed by bodies corporate and Scottish partnerships
11
1
Where an offence under this Part has been committed by a body corporate and the contravention in question is proved to have occurred with the consent or connivance of, or to be attributable to any neglect on the part of–
a
a director, manager, secretary or other similar officers of the body corporate, or
b
any person who was purporting to act in any such capacity,
he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
2
In paragraph (1) “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
3
Where an offence under this Part has been committed by a Scottish partnership and the contravention in question is proved to have occurred with the consent or connivance of, or to be attributable to any neglect on the part of, a partner, he as well as the partnership shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.