First Book
General Provisions
Section Three
CHAPTER TWO
Responsibility of Legal Persons
Article 96 :
(1) Legal persons, with the exception of State institutions, departments and enterprises, shall be hold responsible for the crimes which their representatives, chiefs, and deputies commit in the performance of duty in the name and on account of legal persons.
(2) The court cannot sentence the legal person, except for cash punishment, to confiscation and security measures anticipated in this Law.
(3) In cases where the law has anticipated the principal punishment for the crime committed something other than cash punishment, those punishments shall be substituted with cash punishment.
(4) Conviction of legal person as above does not prevent application of the anticipated punishments of this Law in the case of the real person who has committed the crime.
Criminal responsibility of legal persons
EDIT.