One of the innovations of the new Islamic Penal Code of Iran (codified 1392) is the acceptance of the criminal liability of a legal person. With accepting this issue, the argument of how to punish them is also being issued. As well a legal person cannot commit every crime, it is also impossible to exercise every punishment for him. Based on it, Article 20 of this law has counted the operational punishments for a legal person. Yet this law has not stated all points and issues relating to a legal person. With regard to the ambiguities in this law in order to practice the main and supplementary punishments…, the paper criticizes and evaluates the punishments of a legal person and scales them including the main and supplementary punishments.
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