Singapore legislation
Section 15
Section 15
Offences by body corporate, etc.
(1)
Where an offence under this Act has been committed by a body corporate, a partnership, or an unincorporated association of persons, any person who, at the time of the commission of the offence, was a director, manager, partner, secretary or other similar officer thereof, or was purporting to act in any such capacity, shall also be guilty of that offence and shall be liable to be proceeded against and punished accordingly unless the person proves that —
the offence was committed without the person’s consent or connivance; and
the person had exercised all such diligence to prevent the commission of the offence as the person ought to have exercised having regard to the nature of the person’s functions in that capacity and to all the circumstances.
(2)
In relation to a body corporate whose affairs are managed by its members, “director” means a member of a body corporate.