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- 9. Petroleum Income Tax Act, 2514 BE
“Section76.In the event that any company commits an offence and the commission of the offence by the company is the result of an instruction given or act done by any director, manager, or person responsible for the operation of the company, 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 company, he shall be punished with the punishment provided for the offence also.
- 10. Fertilisers Act, 2518 BE
“Section72/5.In the event that the person committing an offence is a juristic person, except in the case under section 72/2, 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.”
- 11. Immigration Act, 2522 BE
“Section83.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.”
- 12. Patents Act, 2522 BE
“Section88.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.”
- 13. Child Adoption Act, 2522 BE
“Section38.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.”
