18 CAP. 9.] Cap. 12. CRIMINAL CODE (2) Where the proceeds of the offence have been dissipated or for any other reason whatsoever it is not possible to identify and forfeit those proceeds or to order the forteiture of such property the value of which corresponds to the value of those proceeds the court shall sentence the person convicted or the body corporate, or the person convicted and the body corporate in solidum, as the case may be, to the payment of a fine (multa) which is the equivalent of the amount of the proceeds of the offence. The said fine may be recovered as a civil debt and the sentence of the Court shall constitute an executive title for all intents and purposes of the Code of Organization and Civil Procedure. (3) For the purposes of this article: "proceeds" means any economic advantage and any property derived from or obtained, directly or indirectly, through the commission of the offence and includes any income or other benefits derived from such property into or with which such proceeds have been transformed, converted or intermingled and any subsequent reinvestment or transformation of direct proceeds: Provided that property which has been transformed or converted, fully or in part, into other property, and property which has been intermingled with property acquired from legitimate sources, up to the assessed value of the intermingled proceeds, shall be included within this definition; "property" means assets of every kind, whether corporeal or incorporeal, movable or immovable, tangible or intangible, and legal documents or instruments evidencing title to, or interest in, such assets; "relevant offence" and "the Act" have the same meaning assigned to them by article 23A(1). Forfeiture of property derived from criminal activity. Added by: XXXI. 2007.5. Amended by: XXIV. 2014.5; VIII. 2015.3. Cap. 101. 23C. (1) Where it is established that the value of the property of the person found guilty of a relevant offence is disproportionate to his lawful income and the court can reasonably presume that it is substantially more probable, that the property in question has been obtained from the criminal activity of that person rather than from other activities, that property shall be liable to forfeiture. (2) When a person has been found guilty of a relevant offence and in consequence thereof any moneys or other movable property or any immovable property is liable to forfeiture, the provisions of article 22(3A)(b) and (d) and (7) of the Dangerous Drugs Ordinance shall apply mutatis mutandis in the circumstances mentioned in those paragraphs. (3) Where a person has been charged or accused of a relevant offence which is liable to give rise, directly or indirectly, to an economic benefit, and proceedings cannot continue due to the illness or absconding of the said person, and the court based on specific facts is fully convinced that such proceedings could have led to the conviction of the person charged or accused had he appeared in the proceedings or stood trial, it shall be lawful for the court to order the confiscation of the instrumentalities and proceeds of the said offence: