Part 1 GENERAL PART
Chapter 3 TYPES AND TERMS OF PUNISHMENTS
Division 1 Principal Punishments Imposed for Criminal Offences

§ 44. Pecuniary punishment
(1) For a criminal offence, the court may impose a pecuniary punishment of thirty to five hundred daily rates.
(2) The court shall calculate the daily rate of a pecuniary punishment on the basis of the average daily income of the offender. The court may reduce the daily rate due to special circumstances or increase the rate on the basis of the standard of living of the offender. The daily rate applied shall not be less than the minimum daily rate. The minimum daily rate shall be 10 euros.
(3) Average daily income shall be calculated on the basis of the income subject to income tax received by the offender during the year immediately preceding the year in which criminal proceedings were commenced against the offender or, if the data pertaining to such year are not available, during the year preceding such year, less the income tax.
(4) Daily rates shall be calculated to the accuracy of ten cents.
(5) If at the time of commission of an act, the person is less than eighteen years of age, the court may impose a pecuniary punishment of thirty up to two hundred and fifty daily rates. A pecuniary punishment shall not be imposed on a person of less than eighteen years of age if he or she does not have any independent income.
(6) A pecuniary punishment may be imposed as a supplementary punishment together with imprisonment unless imprisonment has been substituted by community service.
(7) A pecuniary punishment shall not be imposed as a supplementary punishment together with a fine to the extent of assets.
(8) In case of a legal person, the court may impose a pecuniary punishment of 4,000-16,000,000 euros.
(9) In the cases provided for in the Special Part of this Code, the court may impose a pecuniary punishment on a legal person, the amount of which is calculated as a percentage of the turnover of the legal person during the financial year immediately preceding the year in which the criminal proceedings were commenced, or in case the person has operated for less than a year, during the year of commencing the criminal proceedings. In such case, the upper limit of the pecuniary punishment imposed shall not exceed the upper limit of the pecuniary punishment provided for in subsection (8) of this section.

Part 1 GENERAL PART
Chapter 3 TYPES AND TERMS OF PUNISHMENTS
Division 2 Principal Punishments Imposed for Misdemeanours

§ 47. Fine
(1) For a misdemeanour, a court or a body conducting extra-judicial proceedings may impose a fine of three up to three hundred fine units. A fine unit is the base amount of a fine and is equal to 4 euros.
(2) A court or a body conducting extra-judicial proceedings may impose a fine of 100-400,000 euros on a legal person who commits a misdemeanour.