The Internet and the development of the semantic web have created the opportunity to provide structured legal data on the web. However, most legal information is in text. It is difficult to automatically determine the right natural language answer about the law to a given natural language question. One approach is to develop systems of legal ontologies and rules. Our example ontology represents semantic information about USA criminal law and procedure as well as the applicable legal rules. The purpose of the ontology is to provide reasoning support to an legal question answering tool that determines entailment between a pair of texts, one known as the Background information (Bg) and the other Question statement (Q), whether Bg entails Q based on the application of the law. The key contribution of this paper is a clear and well-structured methodology that serves to develop such criminal law ontologies and rules (CLOR).