Rather than go into all the specifics of law (since I'm not a lawyer), I'll cite some examples where corporate executives were charged personally:
(Tax evasion):
-https://www.justice.gov/opa/pr/ceo-multibillion-dollar-softw...
(Securities fraud):
- https://www.justice.gov/opa/pr/ceo-medical-device-company-ch...
(Identity theft and fraud):
- https://www.justice.gov/opa/pr/ceo-medical-device-company-ch...
(RICO - Providing encryption to avoid law enforcement):
- https://www.justice.gov/usao-sdca/pr/sky-global-executive-an...
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