1. The criminal liability of legal entities shall be enforceable whenever it is established that a crime has been committed by someone holding the positions or performing the functions referred to in the preceding article, even if the specific natural person responsible has not been identified or it has not been possible to bring proceedings against them. When, as a consequence of the same acts, both parties are subject to a fine, the judges or courts shall adjust the respective amounts so that the resulting sum is not disproportionate to the seriousness of the acts.
2. The existence, in the persons who materially committed the acts or who made them possible by failing to exercise due diligence, of circumstances that affect the culpability of the accused or aggravate their liability, or the fact that such persons have died or have evaded justice, shall not exclude or modify the criminal liability of legal entities, without prejudice to the provisions of the following article.