BOOK I
GENERAL PART
TITLE II
ON CRIME
CHAPTER I
GENERAL ASSUMPTIONS
Article 13. Liability for action on behalf of another party
Any person who acts as the head of a corporate entity, even by mere de-facto association, or as a representative of another party, is punishable even if the conditions, description or relationships provided in the respective definition of a crime are not found in said person but rather in the person he or she represents.
Commission through another person
Criminal responsibility of legal persons
EDIT.