If an offence under section 27 committed by a partner of a partnership which is not regarded as a legal person is shown—
that other partner, as well as the first-mentioned partner, is guilty of the offence and liable to be proceeded against and punished accordingly.
Proceedings for an offence under section 27 alleged to have been committed by a partnership which is regarded as a legal person may be brought against the partnership in the firm name.
For the purposes of such proceedings—
A fine imposed on a partnership on its conviction of an offence is to be paid out of the funds of the partnership.
If an offence under section 27 committed by a partnership is proved—
the partner, as well as the partnership, is guilty of the offence and liable to be proceeded against and punished accordingly.
In subsections (1) and (5) "partner" includes a person purporting to act as a partner.
For the purposes of this section a partnership is, or is not, "regarded as a legal person" if it is, or is not, so regarded under the law of the country or territory under which it was formed.