Article 10 of the Saudi Anti-Concealment Law

This article deals with confiscation of proceeds on conviction of one of the two offenses in paragraphs (a) and (b) of Article 3, that is, the offense of enabling a non-Saudi to carry out an economic activity for his own account, and the offense of the non-Saudi carrying out the activity through the person who enabled him.

Under Article 1, proceeds are funds arising or derived directly or indirectly from these two offenses, including what has been converted or exchanged from them into similar funds.

1. Primary confiscation: The proceeds are confiscated by judicial judgment, regardless of whether they are held by or owned by the convicted person or any other party.
2. Confiscation of equivalent value: If it is not possible to confiscate the proceeds, or they have been mixed with lawful funds, or their location cannot be determined, other funds equal to their value are confiscated by judicial judgment.
3. Annulling acts: The criminal court, on its own initiative or at the request of an interested party, may annul or prevent the execution of any procedure or act, contractual or otherwise, if its parties or any of them knew, or people like them should have known, that it affects the authorities' ability to recover the proceeds.
4. Fate of the funds: Confiscated funds go to the State's public treasury unless another law provides otherwise, and they remain burdened, up to their value, by any lawful rights of another good-faith party.

The article repeatedly provides protection for the rights of good-faith third parties, so someone who acquired a lawful right without knowledge is not harmed by the confiscation. This confiscation is in addition to the penalties in Article 9. Anyone with a right in funds covered by confiscation is best advised to consult a lawyer who specializes in criminal cases.