Actually, I'd add that this is more related to the importance of the individual or company as a node in the country's economic network.
The larger the impact on the network in terms of either magnitude or volume of souls owned, the greater the ability to get away with actions that forward individual gain over general good.
Shareholders and directors of many corporations do get prosecuted.
The disincentive for the government is always going to be the effect of removing an important node from a network. Especially when the government and people gain from the stability of the network, even if certain negatives happen.
Not to say the way we treat corporations isn't really horrible. It is. Adam Smith would roll in his grave if he knew we were justifying our corporatocracy on his writings.
I'm simply pointing out that large nodes are always treated differently because it is logical to do so. If 3 people do something and you take them out, the economy keeps up exactly the same.
But take out the head of a company that owns... er... hires 100,000 souls? Or maybe the company only hires 300 souls, but they are developing nuclear bombs, or maybe developing a new gene editing tech, or green fuel? Then we have magnitude instead of volume. You got yourself political backlash if you remove these nodes.