703PARTIES TO CRIME703.1Aiding and abetting.All persons concerned in the commission of a public offense, whether they directly commit the act constituting the offense or aid and abet its commission, shall be charged, tried and punished as principals. The guilt of a person who aids and abets the commission of a crime must be determined upon the facts which show the part the person had in it, and does not depend upon the degree of another person’s guilt.[C51, §2928; R60, §4668; C73, §4314; C97, §5299; C24, 27, 31, 35, 39, §12895; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, §688.1; C79, 81, §703.1]703.2Joint criminal conduct.When two or more persons, acting in concert, knowingly participate in a public offense, each is responsible for the acts of the other done in furtherance of the commission of the offense or escape therefrom, and each person’s guilt will be the same as that of the person so acting, unless the act was one which the person could not reasonably expect to be done in the furtherance of the commission of the offense.[C79, 81, §703.2]703.3Accessory after the fact.Any person having knowledge that a public offense has been committed and that a certain person committed it, and who does not stand in the relation of husband or wife to the person who committed the offense, who harbors, aids, or conceals the person who committed the offense, with the intent to prevent the apprehension of the person who committed the offense, commits the following: 1A class “D” felony if the public offense was a violation of section 707.2, 707.3, or 707.3A.2An aggravated misdemeanor if the public offense committed was a felony not included in subsection 1. 3A simple misdemeanor if the public offense was a misdemeanor.[C51, §2929; R60, §4669; C73, §4315; C97, §5300; C24, 27, 31, 35, 39, §12896; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, §688.2; C79, 81, §703.3; 81 Acts, ch 204, §1]2024 Acts, ch 1076, §1703.4Responsibility of employers.An employer or an employer’s agent, officer, director, or employee who supervises or directs the work of other employees, is guilty of the same public offense committed by an employee acting under the employer’s control, supervision, or direction in any of the following cases:1The person has directed the employee to commit a public offense.2The person knowingly permits an employee to commit a public offense, under circumstances in which the employer expects to benefit from the illegal activity of the employee.3The person assigns the employee some duty or duties which the person knows cannot be accomplished, or are not likely to be accomplished, unless the employee commits a public offense, provided that the offense committed by the employee is one which the employer can reasonably anticipate will follow from this assignment.[C79, 81, §703.4]703.5Liability of corporations, partnerships and voluntary associations.1A public or private corporation, partnership, or other voluntary association shall have the same level of culpability as an individual committing the crime when any of the following is true:aThe conduct constituting the offense consists of an omission to discharge a specific duty or an affirmative performance imposed on the accused by law.bThe conduct or act constituting the offense is committed by an agent, officer, director, or employee of the accused while acting within the scope of the authority of the agent, officer, director or employee and in behalf of the accused and when said act or conduct is authorized, requested, or tolerated by the board of directors or by a high managerial agent.2“High managerial agent” means an officer of the corporation, partner, or other agent in a position of comparable authority with respect to the formulation of policy or the supervision in a managerial capacity of subordinate employees.[C79, 81, §703.5]2013 Acts, ch 30, §261