Chapter 3: Enforcement Section 52: Offences by directors, partners etc
This Section provides for the liability of a director, manager, secretary, or other similar officer of a corporate body, or any person purporting to act in such a capacity. This includes anyone in a similar corporate position, including members who manage the body corporate’s affairs, and partners of a Scottish partnership or those purporting to act as such a partner.
	Such persons (as well as the body corporate) are liable when an offence is committed either with their consent or connivance or due to their neglect.