Utah Code § 76-2-204

Criminal responsibility of corporation or association
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A corporation or association is guilty of an offense when: (1) The conduct constituting the offense consists of an omission to discharge a specific duty of affirmative performance imposed on corporations or associations by law; or (2) The conduct constituting the offense is authorized, solicited, requested, commanded, or undertaken, performed, or recklessly tolerated by the board of directors or by a high managerial agent acting within the scope of employment and in behalf of the corporation or association.

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