This Practice Note explains the jurisdiction of each of the Scottish criminal courts and their respective powers of sentencing. It describes the sentencing options available to each court for sentencing individual and corporate offenders for corporate crime offences including custody, community payback orders, restriction of liberty orders, fines, compensation orders, deferred sentences, admonition and absolute discharges, disqualification orders, remedial action orders, forfeiture, disqualification and the restrictions on the use of victim statements.