1. In crimes committed using mechanical means or media of dissemination, neither accomplices nor those who personally or materially aided the perpetrators shall be held criminally liable.
2. The perpetrators referred to in Article 28 shall be held liable in a tiered, mutually exclusive, and subsidiary manner, according to the following order:
1. Those who actually drafted the text or produced the symbol in question, and those who induced them to do so.
2. The directors of the publication or program in which it is disseminated.
3. The directors of the publishing, broadcasting, or disseminating company.
4. The directors of the recording, reproducing, or printing company.
3. When, for any reason other than the extinction of criminal liability, including a declaration of contempt of court or residence outside of Spain, none of the persons included in any of the points in the preceding paragraph can be prosecuted, the proceedings shall be directed against those mentioned in the immediately following point.