
Section 12. Liability of a Natural Person in the Case of a Legal Person
A natural person who has committed a criminal offence acting in the interests of a legal person governed by private law, for the sake of the person or as a result of insufficient supervision or control thereof shall be held criminally liable, but the legal person may be applied the coercive measures provided for in this Law.
[14 March 2013]
http://www.vvc.gov.lv/export/sites/default/docs/LRTA/Likumi/The_Criminal_Law.doc