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19. Sugarcane and Granulated Sugar, 2527 BE

Section76.In the event that the person committing an offence is a juristic person and the commission of the offence by the juristic person is the result of an instruction given or act done by any director, manager, or person responsible for the operation of the juristic person, or in the event that such a person has the duty to give an instruction or do an act and he omits to give the instruction or do the act, thereby resulting in the commission of such offence by the juristic person, he shall be punished with the punishment provided for the offence also.”

20. Emergency Decree on Provision of Loans Which Constitutes Public Fraud, 2527 BE

Section15.In the event that the person committing an offence is a juristic person and the commission of the offence by the juristic person is the result of an instruction given or act done by any director, manager, or person responsible for the operation of the juristic person, or in the event that such a person has the duty to give an instruction or do an act and he omits to give the instruction or do the act, thereby resulting in the commission of such offence by the juristic person, he shall be punished with the punishment provided for the offence also.

The provision of paragraph 1 shall also apply to staff members or employees of the juristic person whom evidence shows to have been responsible for the operation of the juristic person.”

21. Employment Arrangements and Protection of Workseekers Act, 2528 BE

Section92.In the event that the person committing an offence is a juristic person and the commission of the offence by the juristic person is the result of an instruction given or act done by any director, manager, or person responsible for the operation of the juristic person, or in the event that such a person has the duty to give an instruction or do an act and he omits to give the instruction or do the act, thereby resulting in the commission of such offence by the juristic person, he shall be punished with the punishment provided for the offence also.”

22. Provident Fund Act, 2530 BE

Section41.In the event that a fund board commits the offence under section 34 and the commission of the offence by the fund board is the result of an instruction given or act done by any member of the board, or in the event that such a person has the duty to give an instruction or do an act and he omits to give the instruction or do the act, thereby resulting in the commission of such offence by the fund board, he shall be punished with the punishment provided for the offence also.”

23. Social Security Act, 2533 BE

Section101.In the event that a juristic person committed an offence and was punished and the commission of the offence by the juristic person was the result of an instruction given or act done by any director, manager, or person responsible for the operation of the juristic person, or in the event that such a person has the duty to give an instruction or do an act and he omits to give the instruction or do the act, thereby resulting in the commission of such offence by the juristic person, he shall be punished with the punishment provided for the offence also.”