Offences commited by bodies corporate

(1) Where an offence under this Part committed by a body corporate is proved to havebeen committed with the consent or connivance of, or to be attributable to any neglecton the part of—

(a) a person who is a director, manager, secretary or other similar officer of thebody corporate, or
(b) a person who was purporting to act in any such capacity,
that person, as well as the body corporate, is guilty of that offence and liable to beproceeded 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 themember’s functions of management as if the member were a director of the bodycorporate.