s 40 Offences committed by bodies corporate, etc.
40.—(1) Where an offence under this Act which 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, a director, manager, secretary or any similar officer of the body corporate, or any person who was purporting to act in any such capacity, he or she, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly. (2) 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 the member’s functions of management as if the member were a director of the body corporate. (3) Proceedings for an offence under this Act alleged to have been committed by a partnership are to be brought in the name of the partnership and not in the names of the partners; but without affecting any liability of the partners under subsection (5). (4) A fine imposed on a partnership on its conviction in such proceedings is to be paid out of the partnership assets. (5) Where a partnership is guilty of an offence under this Act, every partner, other than a partner who is proved to have been ignorant of or to have attempted to prevent the commission of the offence, shall also be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (6) Where an offence under this Act which has been committed by an unincorporated association (other than a partnership) is proved —(a) to have been committed with the consent or connivance of an officer of the unincorporated association or a member of its governing body; or (b) to be attributable to any neglect on the part of the officer or member, the officer or member (as the case may be) as well as the unincorporated association shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly. [Act 36 of 2022 wef 01/04/2023] (7) In subsection (6), “officer”, in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, or any person holding a position analogous to that of the president, secretary or member of the committee, and includes any person purporting to act in any such capacity.[32 [Act 36 of 2022 wef 01/04/2023]