Is Tina Correct in That Officers Cannot Be Held Criminally

Is Tina correct in that officers cannot be held criminally responsible for their actions on behalf of a corporation?

A) Yes, she is correct.
B) She is correct only so long as the corporation is solvent.
C) She is correct only if the board of directors has accepted all liability for acts of officers.
D) She is correct only if environmental or employment matters are involved.
E) She is incorrect.