A corporation or association is guilty of an offense when:

1. (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. (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 employment and in behalf of the corporation or association.

Amended by Chapter 302, 2025 General Session