MODEL PENAL CODE
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(6)(a) A person is legally accountable for any conduct he performs or causes to be performed in the name of the corporation or an unincorporated association or in its behalf to the same extent as if it were performed in his own name or behalf.
(b) Whenever a duty to act is imposed by law upon
a corporation or an unincorporated association, any agent
of the corporation or association having primary responsibility for the
discharge of the duty is legally accountable for a reckless omission to
perform the required act to the same extent as if the duty were imposed
by law directly upon himself.