Capítulo II. De los delitos, los responsables y las penas

Whoever, by whatever means, directly or indirectly, by himself or through an interposed person, deliberately provides, furnishes, collects, transfers, delivers, acquires, possesses, administers, negotiates or manages money or any kind of property, with the intention that the same be used, or knowing that they will be used in whole or in part, for terrorism, commits the crime of financing of terrorism.

Likewise, whoever carries out any of the acts defined as financing of terrorism in any of the international agreements approved and ratified by Guatemala commits this crime.

interposed person, transport from or to abroad The person guilty of this crime shall be punished with non-commutable imprisonment of six (6) to twenty-five (25) years, plus a fine of ten thousand dollars (US $10,000.00) to six hundred twenty-five thousand dollars (US$ 625,000.00) of the United States of America, or its equivalent in national currency.

For the crime of financing of terrorism to be deemed consummated, it shall not be necessary for the acts of terrorism to be carried out, but the intention to commit such acts must be manifested by external material signs. Nor shall it be necessary for an investigation or criminal proceedings to have been initiated with respect to the acts of terrorism, or for a conviction judgment to have been rendered.

Any person who, being a public employee or public official, commits the crime of financing of terrorism on the occasion of the exercise of his/her office shall be subject to the same penalty increased by one third. In addition, the accessory penalty of special disqualification from the exercise of public office or public employment shall be imposed on him/her for twice the duration of the penalty depriving of liberty.

The crime of financing of terrorism shall not be justified, in any circumstance, by considerations of a political, philosophical, ideological, racial, religious or other similar nature.

The crimes provided for in this Law shall be attributable to legal persons, independently of the criminal liability of their owners, directors, managers, administrators, officers, employees or legal representatives, when involving acts carried out by their regular organs.

In this case, in addition to the sanctions applicable to the persons liable, a fine equivalent to the amount of the property or money constituting the object of the crime shall be imposed on the legal person, and it shall be warned that in case of recidivism the cancellation of its legal personality in definitive form shall be ordered.

The legal person shall also be sanctioned with forfeiture, loss or destruction of the objects derived from the commission of the crime or of the instruments used for its commission, payment of costs and procedural expenses, and publication of the judgment in at least two of the written social communication media with the largest circulation in the country.

When dealing with legal persons subject to the supervision and oversight of the Superintendency of Banks, the judge shall notify said supervisory body of the respective conviction judgment, so that it may proceed to apply the measures contained in the laws on the matter.

Commits the crime of money smuggling whoever, omitting to make the corresponding sworn declaration at the port of exit or entry of the country, on the forms established by the Law Against Money Laundering or Other Assets, by himself or herself or through another person introduces into or removes from the Republic cash or bearer negotiable documents, for a sum greater than ten thousand dollars of the United States of America, or its equivalent in national currency.

The person liable for this crime shall be sanctioned with imprisonment of one to three years.

The imposition of the corresponding penalties for the commission of this crime shall be understood without prejudice to the applicable precautionary measures in case of omission of the declaration or when there is falsity therein.

Without prejudice to the principal penalties established for the crime of financing of terrorism, the money or property derived therefrom or the proceeds thereof shall be subject to forfeiture in accordance with the provisions of the general legislation in force, except as provided in this article.

The property subject to forfeiture for the crimes established in this Law may be returned in accordance with the provisions of articles 15, 16 and 17 of the Law Against Money Laundering or Other Assets, insofar as applicable thereto.

Without prejudice to the provisions of the preceding article, the Procuraduría General de la Nación, representing the State, may request before a competent judge of the civil branch that money or property be subject to civil forfeiture, when they have been or are to be used for financing of terrorism.

This action shall be processed in an oral trial and shall be independent of any criminal action in this matter. The judge hearing this action shall certify what is relevant to the competent Trial Court of the criminal branch, where appropriate.

Property subject to civil forfeiture shall become the property of the State.

Those found liable for participating in the proposition or conspiracy to commit any of the crimes defined in this Law, as well as the attempt to commit them, shall be punished with the same imprisonment penalty prescribed for the case of a consummated crime, reduced by one third, and any other corresponding accessory penalties.