The law attributes an agent’s knowledge and intent to the corporation if actions are taken within the course of employment and are meant to benefit the corporation, irrespective of upper management’s direct knowledge of the specifics of those illegal acts.
For example: A salesperson at a car dealership clandestinely rolls back odometers to make used cars more attractive. Even without direct management knowledge, the dealership benefits and may be held criminally liable for fraud since such actions fall within the salesperson’s employment scope.