CRIMINAL CODE
PART I - General Provisions
TITLE III - Attempts to Commit Crimes
18.-(1) A person who attempts to commit a crime by any means shall not be acquitted on the ground that by reason of the imperfection or other condition of the means, or by reason of any circumstances under which they are used, or by reason of any circumstances effecting the person against whom or the thing in respect of which the crime is intended to be committed, or by reason of the absence of such person or thing, the crime could not be committed according to his intent.
(2) Every person who attempts to commit a crime shall, if the attempt be frustrated by reason only of accident or of circumstances or events independent of his will, be deemed guilty of an attempt in the first degree, and shall (except as in this Code otherwise expressly provided) be punishable in the same manner as if the crime had been completed.
(3) Every person who is guilty of an attempt other than an attempt in the first degree shall (except as in this Code otherwise expressly provided) be liable to any kind of punishment to which he would have been liable if the crime had been completed, but the court shall mitigate the punishment according to the circumstances of the case.
Individual criminal responsibility
Attempt
Criminal responsibility of legal persons
EDIT.