Offences
135Offences by bodies corporate
(1)This section applies to an offence under sections 28, 103, 104, 112 and 120.
(2)Where the offence is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to neglect on the part of—
(a)a senior officer of the body, or
(b)a person who was purporting to be a senior officer of the body,
the senior officer or person (as well as the body corporate) is guilty of the offence, and is liable to be proceeded against and punished accordingly.
(3)In this section, “senior officer” means a director, manager, secretary or other similar officer of the body corporate.
(4)But in the case of a body corporate whose affairs are managed by its members, “director” means a member of the body.