Legal persons, with the exception of the State, are criminally liable for the offences committed on their account by
their organs or representatives, according to the distinctions set out in articles 121-4 and 121-7.
However, local public authorities and their associations incur criminal liability only for offences committed in the
course of their activities which may be exercised through public service delegation conventions.
The criminal liability of legal persons does not exclude that of any natural persons who are perpetrators or
accomplices to the same act, subject to the provisions of the fourth paragraph of article 121-3.