General Penal Code of Iceland No. 19, February 12 ... - Legislationline

Art. 37 and Art. 38, cf. Art. 36 of the Act respecting Book-keeping or Art. 83 – 85, cf.
Art. 82, of the Act respecting Annual Accounts, including the concealing of an own
enrichment offence or that of others.
An act is considered to be of a major character under para. 1 and 2 of the present Article
if the breach relates to considerable amounts, if an act is committed in a particularly
blameworthy manner or under circumstances greatly augmenting the guilt of the breach
and also if a person who is to be sentenced to penalty for any of the offences mentioned
in para. 1 or 2 has previously been sentenced as guilty for a similar violation or some
other violation coming under these provisions.] 2)
1) Act 82/1998, Art. 139. 2) Act 39/1995, Art. 1.
Art. 263 In case a person purchases or accepts articles which have been acquired by
means of an enrichment crime and he/she has upon receipt or the purchase shown gross
inadvertence this will be subject to fines or [imprisonment for up to 3 months.] 1) In case
of reiterated offence and if the guilty person has previously become guilty of an
enrichment offence imprisonment for up to 6 months may be applied.
1) Act 82/1998, Art. 140.
Art. 264 [Anyone who accepts or acquires for himself or others gain from an offence
according to the present Act shall be subject to fines ? 1) or imprisonment for up to 2
years. The same penalty shall be applicable to a person who stores or moves such gain,
assists in the delivery thereof or does in another comparable manner support securing for
others the gain of an offence. In case of a reiterated offence or one of a major character
the penalty may become ? 1) imprisonment for up to 4 years.
Penalty may become imprisonment for up to [12 years] 2) in case of gain resulting from
an offence according to Art. 173 a.
In case gain is of a minor character and no special incidents augment the guilt of the
offence a Lawsuit shall not be instituted unless public interests so require.
In case an offence be committed through inadvertence this will be subject to fines or
[imprisonment for up to 6 months.] 1) In case the offence from which gain results be
subject to no heavier penalty [than imprisonment for up to 1 year] 1) penalty may be
cancelled.] 3)
1) Act 82/1998, Art. 141. 2) Act 32/2001, Art. 2. 3) Act 10/1997, Art. 4.