107Liability of officers of body corporate

107 Liability of officers of body corporate

(1)  An officer of a body corporate which commits an offence is taken to have committed that offence if it is proved that –

(a) the offence was committed with the consent or connivance of the officer; or

(b) the officer failed to exercise reasonable care to prevent the commission of the offence having regard to the nature of the officer's functions and the circumstances of the offence.

(2)  This section does not apply to an employee of a body corporate who is not concerned in the management of the body corporate.