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STATE v. CECOS INTERNATL., INC.

No. 87-1091.

38 Ohio St. 3d 120 (1988)

THE STATE OF OHIO, APPELLANT, v. CECOS INTERNATIONAL, INC., APPELLEE.

Supreme Court of Ohio.

Decided August 3, 1988.

Attorney(s) appearing for the Case

Anthony J. Celebrezze, Jr., attorney general, E. Dennis Muchnicki, Dale T. Vitale, Charles R. Dyas, Jr., and George E. Pattison, prosecuting attorney, for appellant.

Bauer, Morelli & Heyd Co., L.P.A., and Arnold Morelli, for appellee.

Jill R. Heck, prosecuting attorney, urging reversal for amicus curiae, Ohio Prosecuting Attorneys Assn.

WRIGHT, J.

The modern corporation is nearly omnipresent in American society. Yet, legal sanctions on corporate criminal activity are difficult to enforce because a corporation is but an intangible, ethereal being created by the state. Its actions affect employees, assets, the economy, and finally, society; yet, it remains, in Lord Thurlow's words, a being that "has no soul to be damned, and no body to be kicked."1 Deterring and punishing...

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