Section 71. Whom confiscation may be effected against

Confiscation of proceeds pursuant to section 67 shall be effected against the person to whom the proceeds have directly accrued as a result of the act. It shall be assumed that the proceeds have accrued to the offender, unless the offender proves on a balance of probabilities that they have accrued to another person.
Extended confiscation pursuant to section 68 shall be effected against the offender.
Confiscation pursuant to section 69 shall be effected against the offender or the person the offender acted on behalf of. Confiscation as specified in section 69, first paragraph, c), or of an amount that wholly or partially corresponds to its value, may alternatively be effected against an owner who realized or ought to have realized that the property was to be used in a criminal act.
Confiscation pursuant to section 70 shall be effected against the person who is in possession of or owns the property.