Section 76-2-204 - Criminal responsibility of corporation or associationA corporation or association is guilty of an offense when:
(1) The conduct constituting the offense consists of an omission to discharge a specific duty of affirmative performance imposed on corporations or associations by law; or(2) The conduct constituting the offense is authorized, solicited, requested, commanded, or undertaken, performed, or recklessly tolerated by the board of directors or by a high managerial agent acting within the scope of his employment and in behalf of the corporation or association.Enacted by Chapter 196, 1973 General Session