(1) If an offence under this Part committed by a body corporate is shown -
(a) to have been committed with the consent or the connivance of an officer of the body corporate; or
(b) to be attributable to any neglect on the part of an officer,
the officer (as well as the body corporate) is guilty of the offence and is liable to be proceeded against and punished accordingly.
(2) If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with their functions of management as if the member was a director of the body.
(3) If an offence under this Part committed by a partnership is shown -
(a) to have been committed with the consent or the connivance of an officer; or
(b) to be attributable to any neglect on the part of an officer,
that officer (as well as the partnership) is guilty of the offence and is liable to be proceeded against and punished accordingly.
(4) If an offence under this Part committed
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