Offences by bodies corporate, etc.
25.—(1)  Where an offence under this Act committed by a body corporate is proved —
(a)to have been committed with the consent or connivance of an officer of the body corporate; or
(b)to be attributable to any neglect on the officer’s part,
the officer as well as the body corporate shall be guilty of the 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) is to apply 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)  Where an offence under this Act committed by a partnership is proved —
(a)to have been committed with the consent or connivance of a partner; or
(b)to be attributable to any neglect on the partner’s part,
the partner as well as the partnership shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(4)  Where an offence under this Act committed by an unincorporated association (other than a partnership) is proved —
(a)to have been committed with the consent or connivance of an officer of the unincorporated association or a member of its governing body; or
(b)to be attributable to any neglect on the part of such an officer or a member,
the officer or member as well as the unincorporated association shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(5)  In this section —
“body corporate” includes a limited liability partnership which has the same meaning as in section 2(1) of the Limited Liability Partnerships Act (Cap. 163A);
“officer”  —
(a)in relation to a body corporate, means any director, partner, member of the committee of management, chief executive, manager, secretary or other similar officer of the body corporate and includes any person purporting to act in any such capacity; or
(b)in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, or any person holding a position analogous to that of president, secretary or member of a committee and includes any person purporting to act in any such capacity;
“partner” includes a person purporting to act as a partner.
(6)  The Minister may make regulations to provide for the application of any provision of this section, with such modifications as the Minister considers appropriate, to a body corporate or an unincorporated association formed or recognised under the law of a territory outside Singapore.