(1) Whosoever renders assistance to another who has committed an unlawful act, with the intent of securing for him the benefits of that act, shall be liable to imprisonment not exceeding five years or a fine.

(2) The penalty must not be more severe than that for the act.

(3) Whosoever is liable as an accomplice to the act shall not be liable for assistance after the fact. This shall not apply to a person who abets another person who did not take part in the act to provide assistance after the fact.

(4) An offence of assistance after the fact may only be prosecuted upon request, authorisation or a request by the foreign state if the offender could only be prosecuted upon request, authorisation or a request by the foreign state if he had been a principal or secondary participant to the act. Section 248 shall apply mutatis mutandis.