Ohio Code § 2901.23

§ 2901.23.

(A) An organization may be convicted of an offense under any of the following circumstances: (1) The offense is a minor misdemeanor committed by an officer, agent, or employee of

the organization acting in its behalf and within the scope of the officer's, agent's,

or employee's office or employment, except that if the section defining the offense

designates the officers, agents, or employees for whose conduct the organization is

accountable or the circumstances under which it is accountable, those provisions shall

apply. (2) A purpose to impose organizational liability plainly appears in the section defining

the offense, and the offense is committed by an officer, agent, or employee of the

organization acting in its behalf and within the scope of the officer's, agent's,

or employee's office or employment, except that if the section defining the offense

designates the officers, agents, or employees for whose conduct the organization is

accountable or the circumstances under which it is accountable, those provisions shall

apply. (3) The offense consists of an omission to discharge a specific duty imposed by law on

the organization. (4) If, acting with the kind of culpability otherwise required for the commission of

the offense, its commission was authorized, requested, commanded, tolerated, or performed

by the board of directors, trustees, partners, or by a high managerial officer, agent,

or employee acting in behalf of the organization and within the scope of such a board's

or person's office or employment. (B) If strict liability is imposed for the commission of an offense, a purpose to impose

organizational liability shall be presumed, unless the contrary plainly appears. (C) In a prosecution of an organization for an offense other than one for which strict

liability is imposed, it is a defense that the high managerial officer, agent, or

employee having supervisory responsibility over the subject matter of the offense

exercised due diligence to prevent its commission.  This defense is not available if it plainly appears inconsistent with the purpose

of the section defining the offense. (D) As used in this section, “ organization ” means a corporation for profit or not for profit, partnership, limited partnership,

joint venture, unincorporated nonprofit association, estate, trust, or other commercial

or legal entity.  “ Organization ” does not include an entity organized as or by a governmental agency for the execution

of a governmental program.