Article 132

Where a legal person commits the offenses referred to in this Act, it shall be punished in accordance with Articles 20 and 21 of the Islamic Penal Code, adopted 1392/2/1 [21 April 2013].

Note — In cases where, in accordance with the law, the commission of the offense is attributable to the legal person in addition to the natural person, the complainant or private claimant may claim the damage sustained from the legal person in accordance with the rules of civil liability, or have recourse to either of them in proportion to fault. The legal person may have recourse to the natural person for the damages it has paid on account of that person's fault.