110 Offence by body corporate: liability of officers.U.K.
(1)Where an offence under section 107 committed by a body corporate is proved to have been committed with the consent or connivance of a director, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity, he as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
(2)In relation to a body corporate whose affairs are managed by its members “director” means a member of the body corporate.