The article examines the administrative penal liability of employees and managers of enterprises, institutions and organizations under article 24, par. 2 of Administrative Violations and Sanctions Act (AVSA). The general character of the responsibility and the relation between the institutes of the criminal and administrative law in connection with the application of art. 24, par. 2 of the law are discussed. The paper analyzes the preconditions of the responsibility under art. 24, par. 2, as well as admission and abetment as forms of responsibility of the heads of enterprises, institutions and organizations. It is concluded that the setting of additional requirements to the responsibility of the heads of organizations, as well as its direct connection with the guilty administrative violation by the respective employee, complicates the implementation of the administrative penalty and withdraws the administrative bodies from the application of article 24, par. 2 of the Administrative Violations and Sanctions Act.