This study examines and analyzes the aspect of criminal liability for artificial intelligence crimes, with the aim of studying and analyzing jurisprudential theories and comparative laws that conceptualize the new criminal liability for artificial intelligence systems. The importance of the study lies in addressing one of the most prominent legal issues created by crimes committed by artificial intelligence technologies that is the determination of criminal liability. The issue of the research is to clarify the alignment of general penal rules in the face of AI crimes. The study reviews the recent jurisprudential trend that calls for recognizing AI entities with legal personality and criminal liability. The study also analyzes the theory of the legal deputy introduced by the European Parliament in 2017 as part of the European civil law in Robotics, and then analyzes the position of national and comparative legislation on criminal liability for AI crimes. The study concludes with an important conclusion that AI technologies, despite their advanced capabilities, lacks cognition as an essential element for the criminal capacity of persons. The Omani and Emirati legislatures place criminal liability in using AI systems to commit crimes as the use of any other tool in committing a crime. Keywords: artificial intelligence technologies, criminal liability, artificial intelligence crimes, legal personality, criminalization and punishment policy.