198Liability of directors etcU.K.
(1)Subsection (2) applies where—
(a)an offence under this Act has been committed by a body corporate, and
(b)it is proved to have been committed with the consent or connivance of or to be attributable to neglect on the part of—
(i)a director, manager, secretary or similar officer of the body corporate, or
(ii)a person who was purporting to act in such a capacity.
(2)The director, manager, secretary, officer or person, as well as the body corporate, is guilty of the offence and liable to be proceeded against and punished accordingly.
(3)Where the affairs of a body corporate are managed by its members, subsections (1) and (2) apply in relation to the acts and omissions of a member in connection with the member's management functions in relation to the body as if the member were a director of the body corporate.
(4)Subsection (5) applies where—
(a)an offence under this Act has been committed by a Scottish partnership, and
(b)the contravention in question is proved to have occurred with the consent or connivance of, or to be attributable to any neglect on the part of, a partner.
(5)The partner, as well as the partnership, is guilty of the offence and liable to be proceeded against and punished accordingly.