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(1)Where an offence under this Part committed by a body corporate 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 neglect on the part of an officer of the body corporate,
that officer (as well as the body corporate) commits the offence and is liable to be proceeded against and dealt with accordingly.
(2)In subsection (1) “officer”, in relation to a body corporate, means—
(a)any director, manager, secretary or other similar officer of the body corporate, or
(b)any person purporting to act in any such capacity.
(3)In subsection (2) “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
(4)Where an offence under this Part is committed by a Scottish partnership and is proved to have been committed with the consent or connivance of a partner, or to be attributable to any neglect on the part of a partner, that partner (as well as the partnership) commits the offence and is liable to be proceeded against and dealt with accordingly.
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