New York Criminal Procedure Law Code § 600.20

Corporate defendants; prosecution thereof
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§ 600.20  Corporate defendants; prosecution thereof.\n  At all stages of a criminal action, from the commencement thereof\nthrough sentence, a corporate defendant must appear by counsel.  Upon\nfailure of appearance at the time such defendant is required to enter a\nplea to the accusatory instrument, the court may enter a plea of guilty\nand impose sentence.\n

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