PART 7Supplementary and final provision
Offences
198Liability of directors etc
1
Subsection (2) applies where—
a
an offence under this Act has been committed by a body corporate, and
b
it is proved to have been committed with the consent or connivance of or to be attributable to neglect on the part of—
i
a director, manager, secretary or similar officer of the body corporate, or
ii
a person who was purporting to act in such a capacity.
2
The director, manager, secretary, officer or person, as well as the body corporate, is guilty of the offence and liable to be proceeded against and punished accordingly.
3
Where the affairs of a body corporate are managed by its members, subsections (1) and (2) apply in relation to the acts and omissions of a member in connection with the member's management functions in relation to the body as if the member were a director of the body corporate.
4
Subsection (5) applies where—
a
an offence under this Act has been committed by a Scottish partnership, and
b
the contravention in question is proved to have occurred with the consent or connivance of, or to be attributable to any neglect on the part of, a partner.
5
The partner, as well as the partnership, is guilty of the offence and liable to be proceeded against and punished accordingly.