Son penalmente responsables las personas jurídicas organizadas bajo las leyes del Estado Libre Asociado de Puerto Rico o autorizadas para actuar en su jurisdicción y toda sociedad o asociación no incorporada cuando, las personas autorizadas por éstas, sus agentes o representantes cometan hechos delictivos al ejecutar sus acuerdos o al realizar actuaciones que le sean atribuibles.
La responsabilidad aquí establecida no excluye la responsabilidad individual en que puedan incurrir los miembros, dirigentes, agentes, o representantes de las personas jurídicas o de las sociedades y asociaciones no incorporadas que participen en el hecho delictivo.
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