It was believed that a corporation could not be prosecuted and/or liable for crimes. First was the argument that a corporation as an artificial entity cannot be arraigned in court. Secondly, a corporation was presumed not liable, and could not be imprisoned for some criminal acts such as murder. Thus, the most challenging obstacle to imposing criminal liability on corporations was the requirement of attributing the basic elements of an offence - actus reus (wrongful act) and mens rea (mental state) - to an abstract, non- human entity.
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