Section 3 – Responsibility of the AssociationCorporation
(1) Corporate sanctions shall be imposed on a corporation if someone
1. has committed a corporate crime as a person in charge of this corporation or
2. has otherwise committed a corporate crime in the exercise of the affairs of the corporation, if persons in charge of the corporation could have prevented or significantly aggravated the offence by taking reasonable precautions to avoid corporate crimes, in particular organization, selection, guidance and supervision.
(2) The court may determine the existence of a particularly serious case. As a rule, a particularly serious case shall be deemed to exist if the corporate crime expresses special circumstances that speak against the corporation and
1. the corporate crime is a serious criminal offence (Verbrechen) committed by a person in charge or
2. the corporate crime is punishable by an increased minimum sentence of imprisonment, and
(a) is committed by a senior person in charge of the corporation or involves several senior persons in charge of the corporation; and
(b) it has been preceded by corporate crimes committed by persons in charge for which the corporation is responsible under Section 1(1)
(3) Sections 1, 2 and 8 of the Criminal Code shall apply accordingly.