(1)Where a relevant offence is committed by a body corporate and is proved—
(a)to have been committed with the consent or connivance of an officer, or
(b)to be attributable to the neglect of any such person,
that person (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” means—
(a)a director, manager, secretary or similar officer of the body corporate, or
(b)a person purporting to act in such a capacity.
(3)Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and omissions of a member in connection with that management as if the member were a director of the body corporate.
(4)Where a relevant offence is committed by a Scottish partnership and is proved—
(a)to have been committed with the consent or connivance of a partner or a person purporting to act as a partner, or
(b)to be attributable to any neglect on the part of any such person,
that person (as well as the partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.
(5)In this section “relevant offence” means an offence under section 12(3), 14(6) or 16(6) or paragraph 1(4) or 3(2) or (3) of Schedule 3.