Section 14Part 0 —
Offence by officers of a body corporate
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Where an offence under this Act that has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of any director, manager, secretary or other officer of the body corporate, or any person who was purporting to act in such a capacity, the officer or any person purporting to act in that capacity, as well as the body corporate, commits that offence and is liable to be proceeded against and punished accordingly.
Where the affairs of a body corporate are managed by its members, subsection (1) shall apply in relation to defaults of a member in connection with the member’s functions of management as if the member were a director of the body corporate.