Directors' liability for offences
If a corporate body (of any kind) or a Scottish partnership commits an offence under sections 1, 2 or 6 above the under section 14 a senior officer can be personally liable for the same offence if he or she has consented or connived in the commission of the offence. "Senior officer" is defined widely and includes director, manager, company secretary or similar officer of the corporate body or a partner of the Scottish partnership. Such a senior officer must have a close connection to the UK as defined in section 12(4) e.g. be a British citizen, an individual ordinarily resident in the UK or a British Overseas citizen.
A senior officer may be liable, therefore, to maximum penalty of 10 years imprisonment and/or an unlimited fine.