(A) A person is legally accountable for conduct which is an element of an offense and which, in the name or in behalf of a corporation, he or she performs or causes to be performed to the same extent as if the conduct were performed in his or her own name or behalf.
(B) An individual who has been convicted of an offense by reason of his or her legal accountability for the conduct of a corporation is subject to the punishment authorized by law for an individual upon conviction of such offense although only a lesser or different punishment is authorized for the corporation.
(1992 Code, § 8-1-107)