2. The same actions, if repeated, or committed by a group of persons upon their prior conspiracy, and also willful evasion of the repatriation of foreign currency proceeds, or goods or any other material values acquired for such proceeds, and willful concealment in any manner of such proceeds, goods or other material values in respect of large amounts, shall be punishable by restraint of liberty for a term of three to five years, or imprisonment of a term up to three years. 3. Any such actions as provided for by paragraph 1 or 2 of this Article, if committed in respect of especially large amounts, shall be punishable by imprisonment for a term of three to seven years. Note: (1) Evasion of repatriation of foreign currency proceeds, or goods or any other material values acquired for such proceeds, and the concealment in any manner of such proceeds, goods or other material values is committed in respect of large amounts where the value of such proceeds, or goods or other material values equals or exceeds 1,000 tax-free minimum incomes (as calculated in the Ukrainian currency on the basis of the official exchange rate of the national currency established by the National Bank of Ukraine for the last day of the legally prescribed time limit for the transfer of foreign currency proceeds from abroad). (2) Evasion of repatriation of foreign currency proceeds, or goods or any other material values acquired for such proceeds, and the concealment in any manner of such proceeds, goods or other material values is committed in respect of especially large amounts where the value of such proceeds, or goods or other material values equals or exceeds 3,000 tax-free minimum incomes (as calculated in the Ukrainian currency on the basis of the official exchange rate of the national currency established by the National Bank of Ukraine for the last day of the legally prescribed time limit for the transfer of foreign currency proceeds from abroad). Article 208. Illegal opening or use of currency accounts outside Ukraine 1. Illegal opening or use, contrary to the procedures established by law, of currency accounts of private persons outside Ukraine by a Ukrainian citizen permanently residing on its territory, and also currency accounts of legal entities operating on the territory of Ukraine by an official of an enterprise, institution or organization, or by any other person acting on request of such official, and also any such actions committed by an unincorporated entrepreneur, shall be punishable by a fine of 500 to 1,000 tax-free minimum incomes, or correctional labor for a term up to two years, or restraint of liberty for a term of two to four years, with or without the forfeiture of currency values placed on such accounts. 2. The same actions, if repeated, or committed by a group of persons upon their prior conspiracy, shall be punishable by imprisonment of three to seven years with the deprivation of the right to occupy certain positions or engage in certain activities for a term up to three years and the forfeiture of currency values placed on such accounts. Article 209. Legalization (laundering) of criminally obtained money and other property