(1) If the crime has been committed through the mass media which is issued, printed, produced or broadcast abroad, and is distributed within the country under the terms referred to in Article 26, the importer or the distributor of that material shall be criminally liable. (2) If the importer or the distributor is a legal entity or a state body, the responsible or official person at the legal entity or the state body shall be criminally liable. Application of the general provisions on criminal liability Article 28 The provisions on criminal liability for the persons referred to in Articles 26, 27 and 27-a shall apply only if these persons are not criminally liable according to the general provisions on criminal liability within this Code. 5. Criminal liability of a legal entity Conditions for criminal liability of a legal entity Article 28-a (1) In the cases determined by law, the legal entity shall be liable for the crime committed by a responsible person within the legal entity, on behalf, for the account and for the benefit of the legal entity. (2) The legal entity shall be liable as well for a crime committed by its employee or by a representative of the legal entity, wherefore a significant property benefit has been acquired or significant damage has been caused to another, if: 1) the execution of a conclusion, order or other decision or approval of a governing body, managing body or supervising body is considered commission of a crime or 2) the commission of the crime resulted from omitting the obligatory supervision of the governing body, managing body or supervising body or 3) the governing body, managing body or supervising body has not prevented the crime, or has concealed it or has not reported it before initiating a criminal procedure against the offender. (3) Under the conditions of paragraphs (1) and (2) of this Article, criminally liable shall be all the legal entities with the exception of the state. (4) The units of the local self-government shall be only liable for crimes committed apart from their public authorizations. 9/217