2006 New York Code - Criminal Liability Of Corporations.

 
  § 20.20 Criminal liability of corporations.
    1. As used in this section:
    (a)  "Agent" means any director, officer or employee of a corporation,
  or any  other  person  who  is  authorized  to  act  in  behalf  of  the
  corporation.
    (b)  "High  managerial agent" means an officer of a corporation or any
  other agent in a position of comparable authority with  respect  to  the
  formulation  of  corporate  policy  or  the  supervision in a managerial
  capacity of subordinate employees.
    2. A corporation is guilty of an offense when:
    (a) The conduct constituting the offense consists of  an  omission  to
  discharge   a  specific  duty  of  affirmative  performance  imposed  on
  corporations by law; or
    (b) The conduct constituting the offense is  engaged  in,  authorized,
  solicited, requested, commanded, 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
    (c) The conduct constituting the offense is engaged in by an agent  of
  the  corporation  while acting within the scope of his employment and in
  behalf of the corporation, and the offense is (i)  a  misdemeanor  or  a
  violation,  (ii)  one  defined  by  a  statute which clearly indicates a
  legislative intent to impose such criminal liability on  a  corporation,
  or  (iii)  any  offense  set  forth  in  title  twenty-seven  of article
  seventy-one of the environmental conservation law.