. Chapter 10 — Forfeiture (875/2001) Section 1 — General prerequisites of forfeiture (875/2001) (1) A prerequisite for a forfeiture order is an act criminalised by law (offence). (2) A forfeiture order may be based on an act criminalised by law also (1) where the perpetrator has not attained the age of fifteen years at the material time, or is without criminal capacity, (2) where the perpetrator is exempt from criminal liability pursuant to Chapter 4, section 2, section 4, subsection 22, section 5, subsection 2, section 6, subsection 3 or Chapter 45, section 26(b), subsection 2, or (515/2003) (3) where a corporation may be sentenced to a punishment in accordance with Chapter 9 even if the individual committing the offence cannot be identified or for some other reason cannot be sentenced to a punishment. Section 2 — Forfeiture of the proceeds of crime (875/2001) (1) The proceeds of crime shall be ordered forfeit to the State. The forfeiture shall be ordered on the perpetrator, a participant or a person on whose behalf or to whose benefit the offence has been committed, where these have benefited from the offence. (2) If no evidence can be presented as to the amount of the proceeds of crime, or if such evidence can be presented only with difficulty, the proceeds shall be estimated, taking into consideration the nature of the offence, the extent of the criminal activity and the other circumstances. (3) Forfeiture of the proceeds of crime shall not be ordered in so far as they have been returned to the injured party, or in so far as they have been or will be ordered to be reimbursed to the injured party by way of compensation or restitution. If a claim for compensation or restitution has not been filed or if the claim has still not been decided when the request for forfeiture is being decided, the forfeiture shall be ordered. Section 3 — Extended forfeiture of the proceeds of crime (875/2001) (1) Full or partial forfeiture of property to the State may be ordered (1) on a person who is found guilty of an offence which carries a possible penalty of imprisonment for at least four years, a punishable attempt of such an offence, or an offence referred to in Chapter 32, sections 1 or 6, Chapter 46, section 4, Chapter 50, sections 1 or 4, of this Code, or in section 82 of the Alcohol Act (459/1968), and (2) on a participant in an offence referred to in paragraph (1) above and on a person on whose behalf or to whose benefit the said offence has been committed,