referred to in Article 128, 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 responsibility. Article 130 Liability Incident to the Change of Status of a Legal Person (1) A legal person under bankruptcy may be criminally liable for a criminal offence regardless of whether the criminal offence was perpetrated before the beginning of the bankruptcy proceedings or in the meantime, but no punishment may be imposed on a legal person under bankruptcy, but only the security measure of forfeiture or the confiscation of material gain. (2) In the event that the legal person has ceased to exist before the final completion of the criminal proceedings, and in the criminal proceedings that legal person was found liable, punishments and other criminal sanctions shall be imposed on the legal person which is the legal successor of the legal person whose criminal liability was established, if its managerial or supervisory bodies had knowledge of the perpetrated criminal offence before the cessation of existence of the legal person. (3) The security measure of forfeiture or the confiscation of material gain shall be imposed upon the legal person, which is the legal successor of the legal person whose criminal liability was established, if its management or supervision bodies had knowledge of the perpetrated criminal offence. (4) In the event the legal person has ceased to exist upon the final completion of the criminal proceedings, the imposed criminal sanction shall be executed pursuant to the provisions of paragraphs 2 and 3 of this Article. Article 131 Liability of a Legal Person for an Attempt (1) If the perpetrator commences the execution of a planned criminal offence, but does not complete such offence, the legal person shall be liable under the terms of Article 128 (Basis of Liability of a Legal Person) of this Code if the law prescribes that the attempt is punishable. (2) The legal person shall be punished for an attempt equally as if it were for the completed criminal offence but may nevertheless be punished less severely. (3) If the managerial or supervisory bodies of the legal person have prevented the perpetrator from completing the commenced criminal offence, the legal person may be released from punishment. Article 132 Continued Criminal Offence and Criminal Liability of Legal Person Where the same grounds for criminal liability of the legal person exist concerning 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. Article 133 Complicity of Legal Persons (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 128 (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 criminally liable for the criminal offence. 39