Criminal Justice Act 2006
Liability for offences by bodies corporate.
76.— (1) Where an offence under this Part is committed by a body corporate and is proved to have been committed with the consent, connivance or approval of, or to have been attributable to any wilful neglect on the part of, any person, being a director, manager, secretary or any other officer of the body corporate or a person who was purporting to act in any such capacity, that person, as well as the body corporate, shall be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.
(2) Where the affairs of a body corporate are managed by its members, subsection (1) shall apply in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.
Offences under this section deemed to be scheduled offences for purposes of Part V of the Offences Against the State Act 1939 (13/1939) (23.07.2009) by Criminal Justice (Amendment) Act 2009 (32/2009), s. 8, commenced on enactment.