Volltext: Tax crime as predicate offence to money laundering

(2) Whosoever 
1. procures an object indicated in subsection (1) above for himself or a third person; or 
2. keeps an object indicated in subsection (1) above in his custody or uses it for himself or a third 
person if he knew the origin of the object at the time of obtaining possession of it 
shall incur the same penalty. 
(3) The attempt shall be punishable. 
(4) In especially serious cases the penalty shall be imprisonment from six months to ten years. An 
especially serious case typically occurs if the offender acts on a commercial basis or as a member of a 
gang whose purpose is the continued commission of money laundering. 
(5) Whosoever, in cases under subsections (1) or (2) above is, through gross negligence, unaware of 
the fact that the object is a proceed from an unlawful act named in subsection (1) above shall be liable 
to imprisonment of not more 
than two years or a fine. 
(6) The act shall not be punishable under subsection (2) above if a third person previously acquired the 
object without having thereby committed an offence. 
(7) Objects to which the offence relates may be subject to a deprivation order. section 74a shall apply. 
section 73d shall apply if the offender acts on a commercial basis or as a member of a gang whose 
purpose is the continued commission of money laundering. 
(8) Objects which are proceeds from an offence listed in subsection (1) above committed abroad shall 
be equivalent to the objects indicated in subsections (1), (2) and (5) above if the offence is also pun- 
ishable at the place of its commission. 
(9) Whosoever 
1. voluntarily reports the offence to the competent public authority or voluntarily causes such a report 
to be made, unless the act had already been discovered in whole or in part at the time and the offender 
knew this or could reasonably have known and 
2. in cases under subsections (1) or (2) above under the conditions named in No 1 above causes the 
object to which the offence relates to be officially secured 
shall not be liable under subsections (1) to (5) above. 
Whosoever is liable because of his participation in the antecedent act shall not be liable under subsec- 
tions (1) to (5) above, either. 
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