Section 144 | Offences by bodies corporate

(1)If an offence under this Part committed by a body corporate is proved—

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

(b)to be attributable to any neglect on the part of such an officer,

the officer, as well as the body corporate, is guilty of the offence and liable to be proceeded against and punished accordingly.

(2)In subsection (1) “officer”, in relation to a body corporate, means—

(a)a director, manager, secretary or other similar officer of the body;

(b)a person purporting to act in any such capacity.

(3)If 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 the member’s functions of management as if the member were a director of the body corporate.