Liability of legal persons

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 21 April 2013 / 1/2/1392).

Note — Where, under 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 caused from the legal person in accordance with the rules of liability (zaman), or have recourse against each in proportion to fault. The legal person may have recourse against the natural person to claim the damage it has paid for the fault of the natural person.