Article 14 of Law on Combating Information Technology Crimes

Without prejudice to the personal criminal liability of the perpetrator of the offence, the legal representative of a legal person shall be punished by the same financial penalties prescribed for acts committed in violation of the provisions of this Law if it is established that his breach of the duties of his office contributed to the commission of the offence with his knowledge thereof. The legal person shall be liable for any financial penalties or compensation awarded if the offence was committed for its account, in its name, or for its benefit.