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(1) The criminal liability shall be incurred by responsible natural persons who, at the time of the commission of the offence, have attained the age of 16 years.

(2) Natural persons between 14 and 16 years of age shall be liable to criminal liability only for the commission of the offences provided in Articles 145, 147, 151, 152 (2), 164, 166 (2) and (3), 171, 172, 175, 186-188, 189 (2) and (3). (2)-(6), Art. 190 para. (2)-(5), Art. 192 para. (2)-(4), Art. 1921 para. (2) and (3), 196 (4), 197 (2), 212 (3), 217 (4) (b), 2171 (3) and (4) (b) and (d), 2173 (3) (a) and (b), 2174, Article 2176(2), Articles 260, 268, 270, 271, 275, 280, 281, 283-286, 287(2) and (3), 288(2), 290(2), 292(2), 317(2), 342.

(3) A legal person, with the exception of public authorities, shall be liable to criminal liability for an act provided for by the criminal law if it has not fulfilled or has improperly fulfilled the direct provisions of the law establishing duties or prohibitions on the performance of a certain activity and at least one of the following circumstances is established:

a) the act was committed in the interest of the legal person concerned by a natural person with managerial authority, acting independently or as part of an organ of the legal person;

b) the act was admitted or authorised, or approved, or used by the person entrusted with managerial functions;

c) the act was committed due to a lack of supervision and control by the person entrusted with managerial functions.

(3.1) A natural person shall be regarded as a person entrusted with managerial functions if he has at least one of the following functions:

a) representing the legal person;

b) taking decisions on behalf of the legal person;

c) exercising control within the legal person.

(4) Legal persons, with the exception of public authorities, shall be criminally liable for offences for the commission of which a sanction is provided for legal persons in the special part of this Code.

(5) The criminal liability of the legal person shall not exclude the liability of the natural person for the offence committed.