Section 81

In the case where the offender who commits the offense under
this Act is a juristic person and the offense is conducted as a result of the instructions given by
or the act of any director, manager or person, who shall be responsible for such act of the juristic
person, or in the case where such person has a duty to instruct or perform any act, but omits to
instruct or perform such act until the juristic person commits such offense, such person shall
also be punished with the punishment as prescribed for such offense.