Article 39 of Electronic Transactions Law

Without prejudice to the personal criminal liability of the perpetrator of the crime, the person responsible for the actual management of the legal person shall be punished by the same penalties prescribed for acts committed in violation of the provisions of this Law if his negligence and breach of the duties imposed on him by that management contributed to the occurrence of the crime with his knowledge thereof. The legal person shall be jointly and severally liable for any financial penalties and compensation awarded if the violation was committed by an employee in the name of the legal person or for its benefit.