Environmental crimes and its subdivide problems have considered the most important challenge that pain humanity now days, especially after the pollution and its various forms has prevailed the world that we live in, and has become serious threat to human life and other living organisms. Moral persons and their activities have been considered the most polluting elements to the environment and in the same time many important questions raise in this domain about the opinion of legislation of penal liability of moral persons in environment crimes and the conditions which is required. Therefore it would be useful to lay alight on the penal liability of moral persons and to show the position of legislations in Syria and other countries .