> it is much harder to hold a corporation responsible

In some ways, yes. In most ways, no. In most cases, a massive fine aligns interests. Our problem is we've become weak kneed at levying massive fines on corporations.

Unlike a person, you don't have to house a corporation to punish it. Your fine simply wipes out the owners. If the enterprise is a going concern, it's born under new ownership. If it's not, its assets are redistributed.

> Jail is a great deterrent for natural persons

Jail works for executives who defraud. We just, again, don't do it. This AI could have been sold by a billionaire sole proprietor, I doubt that would suddenly make the rules more enforceable.