International Journal of Research and Innovation in Social Science (IJRISS) | Volume IV, Issue VI, June 2020 | ISSN 2454–6186

Imputation of Criminal Liability on Corporate Bodies in Cameroon

Dr. Ngaunde Leno Doris¹, Dr. Nana Charles Nguindip^2
1Higher Technical Teachers Training College (HTTTC), Kumba, University of Buea
²University of Dschang, Faculty of Laws and Political Sciences P.O Box 66, Dschang

Abstract: With the rise in corporate crimes in the world today, the question has been whether a corporate body can be held liable for corporate crimes or not. The paper answers in the affirmative that a corporate body can be subject to criminal prosecution and liability for crimes occurring within the corporation. In Cameroon for instance, criminal liability is imputed when there is violation of the provisions of criminal law, that is, when there is commission of an act prohibited by the law such as invasion of privacy, publication of inaccurate financial statement, tax evasion, accounting and financial fraud, manslaughter, corruption and embezzlement. This excludes those crimes that cannot be committed by corporate bodies such as bigamy, incest, perjury and rape. Considering that a corporate body cannot be imprisoned, or punished like an individual, there are ways to punish a corporation. A corporate body may be fined, ban, closed placed under judicial supervision for a specified period of time. With this in mind, the paper analyses the concept of corporate criminal liability with specific regards to corporate capacity, the basis upon which such liability attaches to a corporation and sanctions with the aim of illustrating the weaknesses of the different aspects trundled-out above.

Keywords: Imputation, Criminal, Liability, Corporate entity, Cameroon

I. INTRODUCTION

Recently, there has been an increased focus on corporate criminal liability. This is due to the rise in corporate crimes ranging from accounting and financial fraud, tax evasion, embezzlement, bribery and corruption. The most recent and prominent case in Cameroon is the Eseka train crash of October 2016, in which the negligence of the managing organs of the company in charge of railway transport resulted in great, loses of money, jobs, and even lives. With the rise in corporate crimes in the world today, the question has been whether a corporate body can be held liable for corporate crimes or not. The paper answers in the affirmative that a corporate body can be prosecuted and held liability for crimes occurring within the corporation. Several jurisdictions have accepted and applied the concept of corporate criminal liability under various models;