Cover up, concealing the proceeds of crime, criminal proceeds of crime of
is the main subject of the crime, that is at least 16 years of age, with the criminal responsibility of natural persons.
but in theory, the subject of the crime does not include perpetrators of crime, proceeds of crime, the proceeds of Crime Act implementation, but criminals disguising, concealing the proceeds of crime, and the rest of the proceeds from crime.
is the upper reaches of the perpetrator, the implementation cover up, concealing the proceeds of crime, proceeds of Crime Act, is the handling of stolen goods after committing a crime, in criminal law theory that follow-up works, previously absorbed by the upstream crimes without punishment. Legal entities can become the subject of the crime.