Commentary on Sections Part 2 –Standards General Section 146: Offences by bodies corporate
304.This section provides that an individual may be held liable where a body corporate is judged to have committed an offence under this Part. Subsection (2) makes it clear that an individual may be proceeded against if they are a director, manager or secretary of a body corporate (or acting in such a capacity) found guilty of an offence, where the offence is judged to have occurred with their consent or connivance or be attributable to their neglect.