To some extent, moreover, it is impossible for penalties which were originally designed for people to be applied to legal persons (custodial sentences), so that in practice the penalties are generally of a purely financial nature (fines, administrative fines, confiscation of assets).
De plus, il peut se faire que le régime de sanctions applicable aux personnes physiques ne le soit pas aux personnes morales (peine de privation de liberté), de sorte que, dans la pratique, la sanction consiste généralement en un simple prélèvement pécuniaire (sanctions pécuniaires, amendes, confiscation).