14
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General Headings)
Provision required (or particular matters to be provided)
26. Where an offence committed by a body corporate is proved to have been committed with the
consent or connivance of, or
to be attributable to neglect
on the part of, a director or other officer concerned in the
management of the body
corporate, or a person
purporting to act in any such
capacity, he as well as the body
corporate is guilty of the
offence and liable to be
proceeded against and punished
accordingly.
27. Proceedings for an offence
committed outside Hong Kong may be taken, and the offence may for incidental purposes be treated as having been committed, in any place in
Hong Kong.
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