PUNITIVE LIABILITY OF HEADS OF BUSINESS - LIGETIMainstream enforcement practices against white collar crime in recent years, focusing mostly on the legal entity or the low and mid level employees, have been largely unsuccessful. Thepunishment of large corporations for economic offences has indeed been confronted with the "too big to jail" dilemma, and with concerns for the negative spillovers that their collapse may entail for employees, shareholders and consumers. The individual "rogue employee",