186Liability of corporate officers
(1)If an offence under section 179, 181, 183 or 184 is committed by a body corporate and it is proved that the offence—
(a)has been committed with the consent or connivance of an officer of the body corporate, or
(b)is attributable to any neglect on the part of an officer of the body corporate,
the officer (as well as the body corporate) commits the offence and is liable to be proceeded against and punished accordingly.
(2)“Officer”, in relation to a body corporate, means—
(a)a director, manager, associate, secretary or other similar officer, or
(b)a person purporting to act in any such capacity.
In paragraph (a) “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
(3)If an offence under section 184 is committed by a Scottish partnership and it is proved that the offence—
(a)has been committed with the consent or connivance of a partner of the partnership, or
(b)is attributable to any neglect on the part of a partner of the partnership,
the partner (as well as the partnership) commits the offence and is liable to be proceeded against and punished accordingly.
(4)“Partner”, in relation to a Scottish partnership, includes any person who was purporting to act as a partner.