months to five years, commencing on the day of the entering into force of the judgement. Article 144 Confiscating Material Gain from a Legal Person If a legal person acquires material gain through the perpetrated criminal offence, the material gain acquired by the perpetration of a criminal offence shall be confiscated from the legal person. Article 145 Legal Consequences Incident to Conviction for a Legal Person (1) Legal consequences incident to conviction for a legal person are: a) Ban on work based on a permit, authorisation or concession issued by the authorities of foreign countries; b) Ban on work based on a permit, authorisation or concession issued by the institutions in the Federation. (2) Legal consequences incident to conviction for a legal person may take effect even when a fine has been imposed on a legal person for the perpetration of a criminal offence. Article 146 Application of Statute of Limitations Regarding the Institution of Criminal Prosecution and Execution of Criminal Sanctions Imposed on Legal Persons (1) Article 15 (Application of Statute of Limitations Regarding the Institution of Criminal Prosecution) of this Code shall be applied with respect to statue of limitations regarding the institution of criminal prosecution of a legal person. (2) The execution of the punishment imposed on the legal person shall become time-barred when the following periods from the date of the entry into force of the judgement whereby such punishment has been imposed have elapsed: a) Three years for execution of a fine; b) Five years for execution of the punishment of seizure of property and of the punishment of dissolution of legal person. (3) The execution of a security measure shall become time-barred after the lapse of: a) Six months from the date of entry into force of the judgement whereby the security measure of the publication of judgement was imposed; b) The period that equals the time for which the security measure of ban on performing certain economic activity was imposed. Article 147 Laws Prescribing the Criminal Offences of Legal Persons Legal persons may be held criminally liable for criminal offences defined in this Code and other criminal offences defined by laws in the Federation. Article 148 Punishments for Criminal Offences (1) For criminal offences for which a fine or imprisonment for a term not exceeding three years is prescribed, a legal person shall be punished by a fine of not exceeding 850.000 KM or not exceeding ten times the amount of the damage caused or material gain acquired through the perpetration of a criminal offence. 42