'Criminal responsibility of legal persons' in document 'Iceland - Penal Code'

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RELEVANT SECTIONS OF THE IMPLEMENTING LEGISLATION

Chapter II A. Criminal Liability of Legal Persons.

Art. 19 a.

A legal person shall be ordered to pay a fine if this is provided for by Law.

Art. 19 b.

Provisions of Law on the criminal liability of legal persons shall, subject to any limitations provided for therein, apply to any entity who while not being a natural person is capable of enjoying rights and bearing duties under Icelandic Law, including public limited liability Companies, private limited liability Companies, Companies with mixed liability of owners, European Interest Groupings, partnership Companies, co-operative societies, public associations, independent foundations, administrative authorities, institutes and Municipalities.

Art. 19 c.

Subject to provisions in Law, a legal person can only be made criminally liable if its spokesman, employee or other person acting on its behalf has committed a criminal and unlawful act in the course of its business. Penalties shall be imposed even if the identity of this legal person has not been established. Administrative authorities can only be made criminally liable if a criminal and an unlawful act has been committed in the course of an operation deemed comparable to the operations of private entities.