Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 53

Liability for offences by bodies corporate

When at any time a body corporate commits an offence under this Ordinance with
the consent or connivance of, or because of neglect by, any individual, the
individual commits the like offence if at that time-

   (a)  he is a director, manager, secretary or similar officer of the body
        corporate;

   (b)  he is purporting to act as such officer; or

   (c)  the body corporate is managed by its members, of whom he is one.