Article 134 General Reasoning for Less Severe Punishment of Legal Person or Release from Punishment (1) A legal person, whose managerial or supervisory body has willingly reported on the perpetrator upon a criminal offence perpetrated, may be punished less severely. (2) A legal person whose managerial or supervisory body, following the perpetration of a criminal offence, decides to return the illegally acquired material gain or to remove the caused harmful effects or to communicate the information concerning the grounds for holding other legal persons liable, may be released from punishment. Article 135 Punishments for Legal Persons The following punishments may be imposed upon legal persons for criminal offences: a) Fine; b) Seizure of property; c) Dissolution of the legal person. Article 136 Fine for Legal Persons (1) Fine imposable on a legal person shall be no less than 5,000 KM and shall not exceed 5.000,000 KM. (2) In the event that, by the criminal offence perpetrated by the legal person, a material damage has been caused to another party or illegal material gain has been acquired, the maximum measure of the imposed fine may be twice as much as the amount of this damage or gain. Article 136 Seizure of Property (1) Seizure of property may be imposed for criminal offences for which a punishment of imprisonment for a term of five years or more severe punishment is prescribed. (2) From a legal person at least half of the property or the major part of the property or the entire property may be seized. (3) In the event of bankruptcy proceedings being brought about as a consequence of the imposed punishment of the seizure of property, the creditors shall be permitted to settle their claims out of the mass of the seized bankruptcy assets. Article 138 Dissolution of a Legal Person (1) Dissolution of a legal person may be imposed in the case that its activities were entirely or on a major part being used for the purpose of perpetrating criminal offences. (2) In addition to the dissolution of a legal person, the punishment of seizure of property may be imposed. (3) Together with the imposed dissolution of a legal person, the court shall propose the opening of a liquidation procedure. (4) Creditors may be paid out from the property of the legal person against which the punishment of dissolution of legal person has been imposed. 40