Section 48 – Effect of legal force
(1) A final judgment against the corporation on the imposition of a fine under Section 30 of the Administrative Offences Act shall preclude prosecution of the offence under this Act. A final judgment imposing a fine on the corporation under Section 30 of the Administrative Offences Act on account of the failure to take precautions to avoid a corporate crime shall also preclude prosecution of the act under Section 3 (1) no. 2. The decision according to Section 72 of the Law on Administrative Offences and the decision of the Appeals Court on the offence according to sentences 1 and 2 as an administrative offence are equivalent to the final judgment against the corporation.
(2) If a fine has been imposed on the corporation pursuant to Section 30 of the Law on Administrative Offences and if a corporate sanction is subsequently imposed on the corporation for the same offence, the notice of fine shall be revoked to that extent. The same shall apply if a fine has been imposed on the corporation pursuant to Section 30 of the Law on Administrative Offences for failing to take precautions to avoid a corporate crime and if a corporate sanction pursuant to Section 3 (1) no. 2 is subsequently imposed on the corporation for this corporate crime.
(3) If the sanction proceedings do not result in a conviction, the administrative order imposing a fine shall also be revoked to the extent that the findings made by the court in the final decision contradict the administrative order imposing a fine.
(4) Amounts of money which have been paid or collected on the basis of the annulled fine notice shall first be set off against a recognized corporate sanction, then against ordered secondary consequences which oblige to a monetary payment, and finally against the costs of the sanction proceedings.
(5) The decisions pursuant to (2) to (4) shall be made in the judgment or in the other final decision.