The word “person” as used in this Title must be construed to import both the singular and the plural, as the case demands, and includes corporations, companies, societies and associations. When construing and enforcing this Title, the act, omission or failure of any officer, agent or other person acting for or empowered by any corporation, company, society or association within the scope of the officer’s, agent’s or other person’s employment or office, must in every case be deemed to be the act, omission or failure of such corporation, company, society or association as well as that of the person. [RR 2021, c. 1, Pt. B, §53 (COR).]