Section 100. Lapse of criminal liability and liability to confiscation, etc. upon the death of the guilty or liable person

Criminal liability shall lapse upon the death of the guilty person.
Liability for confiscation shall lapse upon the death of the liable person. In cases of confiscation of proceeds, including confiscation pursuant to section 68 and section 72, second paragraph, proceedings may still be instituted, and a confiscation order may be executed if it is decided by a ruling of the court that adjudicated the case in the first instance, or by the district court that has jurisdiction over the matter pursuant to section 12 of the Criminal Procedure Act when confiscation is accepted by optional penalty writ. The court may impose confiscation of a sum instead of property.