In Cameroon, the economic activities are governed by the liberty of trade and industry. It allows every citizen, physical or moral person, to create a firm in order to have profits. This permission is reinforced by the Cameroon joining to the OHADA Treaty. Nervertheless, liberty doesn’t mean licentiousness. Businessmen, particulary managers of societies, have to cultivate ethics and prohibity during their activities. These people, who constitute a powerful social class, manage private and public societies. For this reason, conscious of their power, they can believe they are above law. This is why their responsibility, subject of our study, can be engaged. Along this analysis, we notice that the penal responsibility of private and public managers presents similarities and disparities. Moreover, if sentences are not the same, qualifications against private managers are also applied to public managers, having consequences visibles in an « opération épervier » trials. The old age of our criminal code, and the absence of a general principle of penal responsibility are others limits studied. Notwhistanding these limits, we notice all the same that penal responsibility of social managers is real. The camerounian legal system against white collar crime should be ameliorated from the point of view of the tropical evolution of our society.