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(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 corporate; or (b) to be attributable to neglect on the part of such an officer, the officer as well as the body corporate commits an offence and is liable on conviction to a fine not exceeding one hundred thousand shillings, and the officer is liable in addition to the fine to imprisonment for a term not exceeding six months, or to both. (2) 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 his functions of management as if the member were a director of the body corporate. (3) In this section, “officer” includes— (a) a director, manager or secretary; and (b) a person purporting to act as director, manager or secretary.
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