Beruflich Dokumente
Kultur Dokumente
AND
the court below based the ruling on the ground that the offense charged
must be regarded as committed by the corporation and not by its officials or
agents.
But a corporation can act only through its officers and agents and where the
business itself involves a violation of the law, the rule is that all who
participate in it are liable
State v. Burnam: the manager of a corporation was criminally liable for the
violation of a statute by the corporation though he was not present when it
was committed
In the present case, the info alleges that Tan was the manager of the
corporation, he made a false return for the purposes of taxation, and such
false return constitutes a violation of law. Tan, as the author of the illegal act,
must answer for its consequences if the allegations are proven.
Ruling appealed from REVERSED. Case remanded for further proceedings not
inconsistent with the SC ruling.