(1) If an offence under regulation 34 committed by a body corporate is shown -

(a) to have been committed with the consent or connivance of an officer; or

(b) to be attributable to any neglect of such officer,

the officer as well as the body corporate is guilty of the offence and 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 such member's functions of management as if the member were a director of the body.

(3) If an offence under regulation 34 committed by a partnership is shown -

(a) to have been committed with the consent or connivance of a partner; or

(b) to be attributable to any neglect of such partner,

the partner as well as the partnership is guilty of the offence and liable to be proceeded against and punished accordingly.