the officer as well as the body corporate shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if the member were an officer of the body corporate.
(3) Where an offence under this Act committed by a firm is proved—
- (a) to have been committed with the consent or connivance of a partner; or
- (b) to be attributable to any neglect on the partner’s part,
the partner as well as the firm shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(4) Where an offence under this Act committed by an unincorporated association (other than a firm) is proved—
- (a) to have been committed with the consent or connivance of an officer of the unincorporated association or a member of its governing body; or
- (b) to be attributable to any neglect on the part of such an officer or member,
the officer or member as well as the unincorporated association shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(5) In this section—
- “body corporate” includes a limited liability partnership;
- “officer”—
- (a) in relation to a body corporate, means any director, partner, member of the committee of management, chief executive, manager or secretary of the body corporate and includes any person purporting to act in any such capacity; or
