(1) Where the offences of Theft, Damage to Property, Abuse of Trust, Theft by Deception, Bankruptcy by Deception and Reckless Bankruptcy have been committed and the offender, incitor or assistor shows remorse and either compensates the victim for the loss suffered or returns the material property prior to the commencement of an investigation, the penalty to be imposed shall be reduced by up to two thirds.

(2) Where active remorse is shown after the investigation has been initiated, but prior to the giving of judgment, then the penalty to be imposed shall be reduced by up to one half.

(3) Any person who shows effective remorse for the offence of robbery, if the circumstances described in paragraph 1 are present then there shall be a reduction of up to one half and if the circumstances in paragraph 2 are present there shall be a reduction of up to one third.

(4) in cases where the property is partially returned or compensation is paid the implementation of the provision of active remorse shall be subject to the victim’s consent. 

(5) (Added on 2 June 2012 – By Article 84 of the Law no. 6352) With regard to the offence of Benefiting Without Payment, where the offender, incitor or assistor shows remorse or wholly compensate the public or private law legal persons for the loss suffered prior to the end of the investigation, no criminal action shall be filed; where the loss is wholly compensated until a decision is rendered, the penalty to be imposed shall be reduced by up to one third. However, the person cannot benefit from the provision more than twice.