Brazil

Environmental Crimes Law  (Law No. 9.605/1998)

Article 15: 'Circumstances that aggravate the penalty, when they do not constitute or qualify the crime:
(n) through fraud or breach of trust;
(o) through abuse of the right to a license, permission or environmental authorization'.

Consumer Protection Code (Law No. 8.078/1990)

Article 37: 'All misleading or abusive advertising is prohibited. (...) § 2° It is abusive, among others, discriminatory advertising of any nature, which incites violence, exploits fear or superstition, takes advantage of the child's poor judgment and experience, disrespects environmental values, or is capable of inducing consumer to behave in a way that is harmful or dangerous to their health or safety.'

Anti-Corruption Law (Law No. 12.846/2013)

Article 2: 'The legal entities shall be held objectively liable, in the administrative and civil spheres, for the harmful acts provided for in this Law practiced in their interest or benefit, whether exclusive or not.'

Article 3: 'The liability of the legal entity does not exclude the individual liability of its directors or managers, or of any natural person, author, co-author or participant in the illicit act.
§ 1 The legal entity will be held independently of the individual liability of the natural persons referred to in the caput.
§ 2 The managers or administrators will only be held liable for unlawful acts to the extent of their culpability.'

Article 4: 'The liability of the legal entity subsists in the hypothesis of contractual alteration, transformation, incorporation, merger or corporate split.
§ 1 In the event of merger and incorporation, the liability of the successor company shall be restricted to the obligation of payment of a fine and full compensation for the damage caused, up to the limit of the assets transferred, the other sanctions provided for in this Law arising from acts and facts occurring prior to the date
of the merger or incorporation not being applicable to it, except in the case of simulation or evident intent to defraud, duly proven.
§ 2 The controlling, controlled, affiliated or, within the scope of the respective contract, consortium companies shall be jointly and severally liable for the practice of acts provided for in this Law, such liability being limited to the obligation to pay a fine and full compensation for the damage caused.'

Article 5: 'For the purposes of this Law, acts harmful to the public administration, domestic or foreign, are all those practiced by the legal entities mentioned in the sole paragraph of art. 1, which violate the national or foreign public assets, against principles of public administration or against international commitments assumed by Brazil, as defined below:
I - promising, offering or giving, directly or indirectly, an undue advantage to a public official, or to a third person related to him;
II - demonstrably financing, funding, sponsoring or in any way subsidizing the practice of illicit acts set forth in this Law;
III - demonstrably using a natural or legal person to hide or disguise their real interests or the identity of the beneficiaries of the acts performed;
IV - with respect to bids and contracts:
a) frustrating or defrauding, through adjustment, combination or any other expedient, the competitive nature of a public bidding procedure;
b) impeding, disturbing or defrauding the performance of any act of a public bid proceeding;
c) withdrawing or seeking to withdraw a bidder, by means of fraud or offering any type of advantage;
d) defrauding a public bid or a contract arising therefrom;
e) creating, in a fraudulent or irregular manner, a legal entity to participate in a public bid or to enter into an administrative contract;
f) fraudulently obtaining an undue advantage or benefit from the amendment or extension of contracts entered into with the government without the authorization of the law, the public bid invitation notice, or the respective contractual instruments; or
g) manipulating or defrauding the economic-financial balance of contracts executed with the public administration;
V - hindering investigation or inspection activities by public agencies, entities or agents, or intervening in their activities, including in the scope of the regulatory agencies and the inspection agencies of the national financial system. (...)'

Federal Decree 11.129/2022 Regulating Federal Law 12.846/2013 Anti-Corruption Law 

Article 56: 'For the purposes of the provisions of this Decree, an integrity program consists, within the scope of a legal entity, of a set of internal mechanisms and procedures for integrity, auditing and encouraging the reporting of irregularities and the effective application of codes of ethics and conduct, policies and guidelines, with the objective of
I - prevent, detect and remedy deviations, frauds, irregularities and illicit acts practiced against the public administration, domestic or foreign; and
II - fostering and maintaining a culture of integrity in the organizational environment.
Sole Paragraph. The integrity program shall be structured, applied and updated in accordance with the characteristics and current risks of the activities of each legal entity, which, in turn, shall ensure the constant improvement and adaptation of said program with a view to guaranteeing its effectiveness.'

Germany

German Civil Code (BGB 2002) 

Section 832: Liability of a Person with a Duty of Supervision
i. A person who is obliged by operation of law to supervise a person requiring supervision because they are a minor or because of their mental or physical condition is liable to provide compensation for the damage that this person unlawfully causes to a third party. Liability in damages does not apply if they comply with their duty to supervise or if the damage would have been caused even in the case of proper conduct of supervision.
ii. The same responsibility applies to any person who assumes the task of supervision by contract.

Section 826: Intentional damage inflicted in a manner offending common decency
A person who, in a manner offending common decency, intentionally inflicts damage on another person is liable to the other person to provide compensation for the damage.

German Criminal Code (Strafgesetzbuch, StGB, 1998) 

Section 263: Fraud
(1) Whoever, with the intention of obtaining an unlawful pecuniary benefit for themselves or a third party, damages the assets of another by causing or maintaining an error under false pretences or distorting or suppressing true facts incurs a penalty of imprisonment for a term not exceeding five years or a fine.
(2) The attempt is punishable.
(3) In especially serious cases, the penalty is imprisonment for a term of between six months and 10 years. An especially serious case typically occurs where the offender
1. acts on a commercial basis or as a member of a gang whose purpose is the continued commission of forgery of documents or fraud,
2. causes a major financial loss to or acts with the intention of placing a large number of persons in danger of financial loss by the continued commission of fraud
3. places another person in financial hardship,
4. abuses his or her powers or position as a public official or European official or
5. pretends that an insured event has happened after they or another person have set fire to an object of significant value or destroyed it, in whole or in part, by setting fire to it or caused the sinking or grounding of a ship.
(4) Section 243 (2) and sections 247 and 248a apply accordingly.
(5) Whoever commits fraud on a commercial basis as a member of a gang whose purpose is the continued commission of offences under sections 263 to 264 or sections 267 to 269 incurs a penalty of imprisonment for a term of between one year and 10 years, in less serious cases imprisonment for a term of between six months and five years.
(6) The court may make an order for the supervision of conduct (section 68 (1)).
(7) (repealed)

Japan

The Japanese Penal Code (Act No. 45 of 1907) 

Chapter XXXVII Crimes of Fraud and Extortion
Article 246 Fraud
(1) A person who defrauds another person of property is punished by imprisonment for not more than 10 years.
(2) The same applies to a person who illegally obtains or causes another person to illegally obtain a profit by the means prescribed under the preceding paragraph

Kenya

The Penal Code (2009)

Chapter 63
Section 329: False Statements by Officials of Companies
Any person who, being a promoter, director, officer or auditor of a corporation or company, either existing or intended to be formed, makes, circulates or publishes, or concurs in making, circulating or publishing, any written statement or account which, in any material particular, is to his knowledge false, with intent thereby to effect any of the purposes following, that is to say
a. to deceive or to defraud any member, shareholder or creditor of the corporation or company, whether a particular person or not;
b. to induce any person, whether a particular person or not, to become a member of, or to entrust or advance any property to, the corporation or company, or to enter into any security for the benefit thereof,
is guilty of a felony and is liable to imprisonment for seven years.

The Netherlands

Dutch Criminal Code (1881) 

Section 225: '1. Any person who makes a false document or falsifies a document that is intended to be used as evidence of any fact, with the intention that he or others shall use it as if it were genuine and unfalsified, shall be guilty of forgery and shall be liable to a term of imprisonment not exceeding six years or a fine of the fifth category.
2. Any person who intentionally uses such a false or falsified document as if it were genuine and unfalsified or intentionally delivers or possesses such a document, while he knows or has reasonable cause to suspect that this document is destined for such use, shall be liable to the same punishment.
3. If an offence, as defined in subsection (1) or (2), is committed with the intention of preparing or facilitating a terrorist offence, the term of imprisonment prescribed for the offence shall be increased by one third.'

Section 227a: 'Any person who, other than through forgery, intentionally provides untrue information to the person who grants any benefit payment or allowance or through whose agency the same is granted, shall, if this can serve to benefit himself or another while he knows or has reasonable cause to suspect that the information provided is relevant for determining his or another's right to that benefit payment or allowance or for the amount or the duration of such benefit payment or allowance, be liable to a term of imprisonment not exceeding four years or a fine of the fifth category.'

Section 321: 'Any person, who intentionally misappropriates any property which belongs in whole or part to another person and which he has in his possession other than as a result of a serious offence, shall be guilty of embezzlement and shall be liable to a term of imprisonment not exceeding three years or a fine of the fifth category.'

Section 326: '1. Any person who, with the intention of benefitting himself or another person unlawfully, either by assuming a false name or a false capacity, or by cunning manoeuvres, or by a tissue of lies, induces a person to hand over any property, to render a service, to make available data, to incur a debt or relinquish a claim, shall be guilty of fraud and shall be liable to a term of imprisonment not exceeding four years or a fine of the fifth category.
2. If the offence is committed with the intention of preparing or facilitating a terrorist offence, the term of imprisonment prescribed for the offence shall be increased by one third.'

Nigeria

Criminal Code Act (Cap C38, Laws of the Federation of Nigeria, 2004) 

Section 419: 'Any person who by any false pretence, and with intent to defraud, obtains from any other person anything capable of being stolen, or induces any other person to deliver to any person anything capable of being stolen, is guilty of a felony and is liable to imprisonment for three years.
If the thing is of the value of one thousand naira or upwards, he is liable to imprisonment for seven years.
It is immaterial that the thing is obtained or its delivery is induced through the medium of a contract induced by the false pretence.
The offender cannot be arrested without warrant unless found committing the offence.' 

Norway

The Penal Code(2008) 

Section 27: 'When a penal provision is violated by a person who has acted on behalf of an enterprise, the enterprise is liable to punishment. This applies even if no single person meets the culpability or the accountability requirement, see section 20.

«Enterprise» means a company, co-operative society, association or other organisation, sole proprietorship, foundation, estate or public body.

The penalty is a fine. The enterprise may also be sentenced to lose the right to operate, or may be prohibited from operating in certain forms, see section 56, and be subject to confiscation, see chapter 13.'

Section 240: 'A penalty of imprisonment for a term not exceeding 15 years shall be applied to any person who with intent or gross negligence
a. pollutes the air, water or ground in such a way that the living environment in an area becomes significantly harmed or is threatened by such harm, or
b. stores, abandons or empties waste or other substances presenting an obvious risk of consequences specified in a).
A penalty of imprisonment for a term not exceeding six years shall be applied to any person who with intent or gross negligence
a. reduces a natural population of protected organisms that are threatened by extinction nationally or internationally, or
b. causes significant harm to an area that is protected by an administrative decision adopted pursuant to chapter V of the Nature Diversity Act or an older protective administrative decision specified in section 77 of the Nature Diversity Act, chapter III of the Svalbard Environmental Protection Act, section 2 of the Act relating to Jan Mayen or section 2 of the Act relating to the Bouvet Island, Peter I's Island and Queen Maud Land, etc.'
Section 241: 'A penalty of imprisonment for a term not exceeding six years shall be applied to any person who enters into a conspiracy to commit a criminal act as specified in section 240 first paragraph.'
Section 242: 'A penalty of imprisonment for a term not exceeding six years shall be applied to any person who with intent or gross negligence causes significant harm to cultural heritage sites or cultural environments of particular national or international significance.

A penalty of imprisonment for a term not exceeding two years shall be applied to any person who in an armed conflict with intent or gross negligence uses a cultural heritage site or cultural environment of particular national or international significance to support military action and thereby creates a risk of harm to the cultural heritage site or cultural environment. However, no penalty applies if taking such action was of imperative military necessity.'

The Philippines

The Revised Penal Code (Act No.3815, 1930) 

SWINDLING AND OTHER DECEITS
Article 315: Swindling (estafa). — Any person who shall defraud another by any of the means mentioned hereinbelow shall be punished by:
1st. The penalty of prision correccional in its maximum period to prision mayor in its minimum period, if the amount of the fraud is over 12,000 pesos but does not exceed 22,000 pesos, and if such amount exceeds the latter sum, the penalty provided in this paragraph shall be imposed in its maximum period, adding one year for each additional 10,000 pesos; but the total penalty which may be imposed shall not exceed twenty years. In such cases, and in connection with the accessory penalties which may be imposed under the provisions of this Code, the penalty shall be termed prision mayor or reclusion temporal, as the case may be.
2nd. The penalty of prision correccional in its minimum and medium periods, if the amount of the fraud is over 6,000 pesos but does not exceed 12,000 pesos;
3rd. The penalty of arresto mayor in its maximum period to prision correccional in its minimum period if such amount is over 200 pesos but does not exceed 6,000 pesos; and
4th. By arresto mayor in its maximum period, if such amount does not exceed 200 pesos, provided that in the four cases mentioned, the fraud be committed by any of the following means:
1. With unfaithfulness or abuse of confidence, namely
a. By altering the substance, quantity, or quality or anything of value which the offender shall deliver by virtue of an obligation to do so, even though such obligation be based on an immoral or illegal consideration.
b. By misappropriating or converting, to the prejudice of another, money, goods, or any other personal property received by the offender in trust or on commission, or for administration, or under any other obligation involving the duty to make delivery of or to return the same, even though such obligation be totally or partially guaranteed by a bond; or by denying having received such money, goods, or other property.
c. By taking undue advantage of the signature of the offended party in blank, and by writing any document above such signature in blank, to the prejudice of the offended party or of any third person.
2. By means of any of the following false pretenses or fraudulent acts executed prior to or simultaneously with the commission of the fraud:
a. By using fictitious name, or falsely pretending to possess power, influence, qualifications, property, credit, agency, business or imaginary transactions, or by means of other similar deceits.
b. By altering the quality, fineness or weight of anything pertaining to his art or business.
By pretending to have bribed any Government employee, without prejudice to the action for calumny which the offended party may deem proper to bring against the offender. In this case, the offender shall be punished by the maximum period of the penalty.
d. [By post-dating a check, or issuing a check in payment of an obligation when the offender therein were not sufficient to cover the amount of the check. The failure of the drawer of the check to deposit the amount necessary to cover his check within three (3) days from receipt of notice from the bank and/or the payee or holder that said check has been dishonored for lack of insufficiency of funds shall be prima facie evidence of deceit constituting false pretense or fraudulent act. (As amended by R.A. 4885, approved June 17, 1967.)]
e. By obtaining any food, refreshment or accommodation at a hotel, inn, restaurant, boarding house, lodging house, or apartment house and the like without paying therefor, with intent to defraud the proprietor or manager thereof, or by obtaining credit at hotel, inn, restaurant, boarding house, lodging house, or apartment house by the use of any false pretense, or by abandoning or surreptitiously removing any part of his baggage from a hotel, inn, restaurant, boarding house, lodging house or apartment house after obtaining credit, food, refreshment or accommodation therein without paying for his food, refreshment or accommodation.
3. Through any of the following fraudulent means:
a. By inducing another, by means of deceit, to sign any document.
b. By resorting to some fraudulent practice to insure success in a gambling game.
c. By removing, concealing or destroying, in whole or in part, any court record, office files, document or any other papers.

Article 318: Other deceits. — The penalty of arresto mayor and a fine of not less than the amount of the damage caused and not more than twice such amount shall be imposed upon any person who shall defraud or damage another by any other deceit not mentioned in the preceding articles of this chapter.
Any person who, for profit or gain, shall interpret dreams, make forecasts, tell fortunes, or take advantage of the credulity of the public in any other similar manner, shall suffer the penalty of arresto mayor or a fine not exceeding 200 pesos.

Ecological Solid Waste Management Act of 2000 

Section 48 (12): 'The following acts are prohibited: Importation of toxic wastes misrepresented as "recyclable" or "with recyclable content".'