GENERAL PART

XIV C H A P T E R F O U R T E E N
LIABILITY OF LEGAL PERSONS FOR CRIMINAL OFFENCES

Territorial Applicability of this Code regarding Criminal Liability of Legal Person
Article 123

(1) Domestic and foreign legal persons shall, pursuant to this Code, be liable for offences perpetrated within the territory of Bosnia and Herzegovina.
(2) Domestic and foreign legal persons shall, pursuant to this Code, also be liable for a criminal offence perpetrated outside the territory of Bosnia and Herzegovina if the legal person has its seat in the territory of Bosnia and Herzegovina or if it carries out its activities in the territory of Bosnia and Herzegovina, if the offence was perpetrated against the State of Bosnia and Herzegovina, its citizens or domestic legal persons.
(3) Pursuant to this Code a domestic legal person shall also be liable for a criminal offence perpetrated outside the territory of Bosnia and Herzegovina against a foreign state, foreign citizens or foreign legal persons, subject to the conditions referred to in Article 9 (Applicability of Criminal Legislation of Bosnia and Herzegovina for Offences Perpetrated Outside the Territory of Bosnia and Herzegovina) of this Code.

Basis of Liability of a Legal Person
Article 124

For a criminal offence perpetrated in the name of, for account of or for the benefit of the legal person, the legal person shall be liable:

a) When the purpose of the criminal offence is arising from the conclusion, order or permission of its managerial or supervisory bodies; or
b) When its managerial or supervisory bodies have influenced the perpetrator or enabled him to perpetrate the criminal offence; or
c) When a legal person disposes of illegally obtained property gain or uses objects acquired in the criminal offence; or
d) When its managerial or supervisory bodies failed to carry out due supervision over the legality of work of the employees.

Limits of Liability of a Legal Person
Article 125

(1) With the conditions referred to in Article 124 (Basis of Liability of a Legal Person) of this Code, a legal person shall also be liable for a criminal offence when the perpetrator not guilty for the perpetrated criminal offence.
(2) Liability of the legal person shall not exclude culpability of physical or responsible persons for the perpetrated criminal offence.
(3) For criminal offences perpetrated out of negligence, a legal person may be liable under the conditions referred to in Article 124, item d) of this Code, and in that case the legal person may be punished less severely.
(4) When in the legal person except from the perpetrator there is no other person or body that could direct or supervise the perpetrator, the legal person shall be liable for the criminal offence within the limits of the perpetrator’s liability.

GENERAL PART

XIV C H A P T E R F O U R T E E N
LIABILITY OF LEGAL PERSONS FOR CRIMINAL OFFENCES

Liability of a Legal Person for an Attempt
Article 127

(1) If the perpetrator commences the execution of a planned criminal offence, but does not complete such offence, under the terms of Article 124 (Basis of Liability of a Legal Person) of this Code, the legal person shall be liable where the law prescribes that the attempt is punishable.
(2) The legal person shall be punished equally as if it were for the completed criminal offence but may nevertheless be punished less severely.
(3) If the managerial or supervisory authorities of the legal person have prevented the perpetrator from completing the commenced criminal offence, the legal person may be released from punishment.

Continued Offence and Liability of Legal Person
Article 128

Where the same grounds for liability of the legal person exist in regard to several same-type and time-related criminal offences perpetrated by several perpetrators, such legal person shall be liable as if a single criminal offence has been perpetrated.

Complicity of Legal Persons
Article 129

(1) In the event that two or more legal persons are found to have partaken in the perpetration of a criminal offence, each shall be subject to liability pursuant to Article 124 (Basis of Liability of a Legal Person) of this Code.
(2) Where there is complicity of legal persons referred to in paragraph 1 of this Article, each legal person shall be held accountable as if it were the only legal person responsible for the criminal offence.

General Reasoning for Less Severe Punishment of Legal Person or Release from Punishment
Article 130

(1) A legal person, whose managerial or supervisory authority has willingly reported on the perpetrator upon a criminal offence perpetrated, may be punished less severely.
(2) A legal person whose managerial or supervisory authority, following the perpetration of a criminal offence, decides to return the illegally obtained material gain or to remove the caused harmful effects or to communicate the information concerning the grounds for holding the other legal persons responsible, may be released from punishment.

GENERAL PART

XIV C H A P T E R F O U R T E E N
LIABILITY OF LEGAL PERSONS FOR CRIMINAL OFFENCES

Fines for Legal Persons
Article 132

(1) Fines imposable on a legal person shall be no less than 5.000 KM and shall not exceed 5.000.000 KM.
(2) In the event that, by perpetrating the criminal offence, the legal person has caused material damage to another party or the legal person has come into possession of an unlawful material gain, the scope of the imposed fine may be twice as much as the amount of this damage or benefit.
(3) A failure to pay a fine within the deadline set under the final verdict shall result in an immediate forced collection procedure.

GENERAL PART

XIV C H A P T E R F O U R T E E N
LIABILITY OF LEGAL PERSONS FOR CRIMINAL OFFENCES

Laws Prescribing the Criminal Offences of Legal Persons
Article 143

Legal persons may be held accountable for criminal offences defined in this Code and other criminal offences defined by a law of Bosnia and Herzegovina.

Punishments for Criminal Offences
Article 144

(1) For criminal offences for which a fine or imprisonment for a term not exceeding three years is prescribed, a legal person shall be punished by a fine of not exceeding 850.000 KM or not exceeding ten times the amount of the damage caused or material gain acquired through the perpetration of a criminal offence.
(2) For criminal offences for which imprisonment for a term not less than three years is prescribed, a legal person shall be punished by a fine of not exceeding 2.500.000 KM or not exceeding twenty times the amount of the damage caused or material gain acquired through the perpetration of a criminal offence.
(3) For criminal offences for which imprisonment for a term of five years or more is prescribed, to a legal person a property seizure punishment may be imposed instead of a fine.
(4) For criminal offences referred to in paragraph 1 of this Article, to a legal person a punishment of dissolution of the legal person may be imposed instead of the fine, under the requirements referred to in Article 134 (Dissolution of a Legal Person) of this Code.