Part V Miscellaneous and supplemental
Supplemental
79 Criminal liability of directors etc.
1
Where an offence under any provision of this Act other than a provision of Part III is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—
a
a director, manager, secretary or other similar officer of the body corporate, or
b
any person who was purporting to act in any such capacity,
he (as well as the body corporate) shall be guilty of that offence and liable to be proceeded against and punished accordingly.
2
Where an offence under any provision of this Act other than a provision of Part III—
a
is committed by a Scottish firm, and
b
is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner of the firm,
he (as well as the firm) shall be guilty of that offence and liable to be proceeded against and punished accordingly.
3
In this section “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.