Commentary on Sections Offences Section 135 – Offences by bodies corporate
361.This section provides that where an offence is committed under section 28, 103, 104, 112 or 120 by a body corporate and it is proved to have been committed with the consent or connivance of a senior officer of the body or a person purporting to be senior officer of the body, or attributed to their neglect, that person will be guilty of an offence (as well as the body corporate) and is liable to be prosecuted. In this section “senior officer” means a director, manager, secretary or other similar officer of the body corporate.