The legal entities shall, with the exception of the state institutions, be held criminally responsible for criminal offences committed on their behalf or to their benefit by their bodies or representatives.
The local government units shall be held criminally responsible only for the actions performed during the exercise of their activity that may be exercised by delegating public services.
The criminal liability of the legal entities does not exclude that of the natural persons having committed criminal offences or being accomplices in the commission for the committal of the same criminal offences.
The criminal offences and the respective punishing measures taken against the legal entities, as well as the procedures for imposing and enforcing these measures are regulated by a special law.
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