The objective of this dissertation is to shed light on the crime of money laundering committed by the legal person, identify the legal person responsible for the crime of money laundering, and the penal policy adopted by the Omani legislator to combat money laundering crimes committed by the legal person This research is divided into two chapters and a preliminary section in which the concept of the crime of money laundering is examined. The first chapter is devoted to the legal person responsible for the crime of money laundering, while Chapter Il reviews the penal policy to combat the crime of money laundering committed by the legal person. In this study I adopted the comparative analytical approach. The most important findings of the study are as follows: 1. The criminal responsibility rests upon the legal person during the liquidation phase because the legal identity of the company remains valid until the completion of the liquidation, and we think it is preferable to be held accountable during this stage to avoid creating a gap that can be exploited by the members of the company to commit the crime of money laundering. We recommend that a unambiguous statement is to be included in the Omani law of the laundering of money addressing the issue of criminal liability of moral persons during the liquidation phase. 2. The Sultanate of Oman has adopted a comprehensive approach to the crime of money. laundering by updating penal and procedural legislation and establishing an integrated legislative structure that criminalizes money laundering acts committed by natural or moral persons. Furthermore, it has continuously developed its banking and financial systems to protect them from money laundering through the establishment of regulatory controls and legal regulations governing the operation of financial institutions in order to strengthen their national contribution to international efforts to combat the crime of money laundering.