Offences by bodies corporateS
28.—(1) Where a body corporate is guilty of an offence, and that offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of–
(a)any director, manager, secretary, officer or other similar person of the body corporate; or
(b)any person who was purporting to act in any such capacity,
that person, as well as the body corporate, is guilty of the offence.
(2) For the purposes of this article, “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
(3) “Body corporate” includes a partnership in Scotland and, in relation to such a partnership, a reference to an officer of a body corporate is a reference to a partner.