51Offences committed by bodies corporate or Scottish partnerships
(1)If an offence under section 49 committed by a body corporate is proved—
(a)to have been committed with the consent or connivance of, or
(b)to be attributable to any neglect on the part of,
an officer, the officer 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 director, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity.
(3)If the affairs of a body corporate are managed by its members, “director” in subsection (2) means a member of that body.
(4)Where an offence under section 49 is committed by a Scottish partnership and is proved to have been committed with the consent or connivance of a partner, he as well as the partnership shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.