§702-227 Penal liability of corporations and unincorporated associations. A corporation or unincorporated association is guilty of an offense when:
(1) It omits to discharge a specific duty of affirmative performance imposed on corporations or unincorporated associations by law and the omission is prohibited by penal law; or
(2) The conduct or result specified in the definition of the offense is engaged in, caused, authorized, solicited, requested, commanded, or recklessly tolerated by the board of directors of the corporation or by the executive board of the unincorporated association or by a high managerial agent acting within the scope of the agent's office or employment and in behalf of the corporation or the unincorporated association; or
(3) The conduct or result specified in the definition of the offense is engaged in or caused by an agent of the corporation or the unincorporated association while acting within the scope of the agent's office or employment and in behalf of the corporation or the unincorporated association and:
(a) The offense is a misdemeanor, petty misdemeanor, or violation; or
(b) The offense is one defined by a statute which clearly indicates a legislative purpose to impose such criminal liability on a corporation or unincorporated association. [L 1972, c 9, pt of §1; gen ch 1993]