Where an offence under this Part has been committed by a body corporate and it is proved that the offence—
that person (as well as the body corporate) is guilty of that offence and liable to be proceeded against and punished accordingly.
The persons referred to in subsection (1)(a) are—
Where 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 that management, as if the member were a director of the body corporate.
Where an offence under this Part has been committed by a Scottish partnership and it is proved that the offence—
that person (as well as the partnership) is guilty of that offence and liable to be proceeded against and punished accordingly.