Singapore legislation
Section 27
Section 27
Offences committed by bodies corporate, etc.
(1)
Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or connivance of a director, manager, secretary or any similar officer of the body corporate, or any person who was purporting to act in any such capacity, he or she, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
(2)
Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if the member were a director of the body corporate.
(3)
Proceedings for an offence under this Act alleged to have been committed by a partnership are to be brought in the name of the partnership and not in that of the partners, but without affecting any liability of the partners under subsection (5).
(4)
A fine imposed on a partnership on its conviction in the proceedings is to be paid out of the partnership assets.
(5)
Where an offence under this Act committed by a partnership is proved to have been committed with the consent or connivance of a partner, the partner shall also be guilty of the offence and shall be liable to be proceeded against and punished accordingly.