(1) In the event of the death of a suspect, the criminal proceedings shall be discontinued. However, the proceedings relating to material gain and property subject to confiscation may be continued and a judgement of confiscation may be given.

(2) The death of an offender shall have the effect of setting aside his sentence of imprisonment and judicial fines which has not yet been enforced. However, any judgments pertaining to the transfer of property to the State and the costs of proceedings which have been finalised before the death of the convicted offender shall be enforced.