(1)Where an offence under this Part is committed by a body corporate and is proved—
(a)to have been committed with the consent or connivance of an officer of the body corporate, or
(b)to be 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)In subsection (1) “officer”, in relation to a body corporate, means—
(a)a director, manager, secretary or other similar officer, or
(b)any 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.