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In cases where confiscation is not possible because the funds are no longer available for confiscation or cannot be located, the court shall order confiscation of any other funds owned by the convict in order to recover an amount that is equivalent in value.
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The court shall issue a confiscation order of any other funds owned by the convict to complete the required amount of the confiscation if the extent to which the value of the funds confiscated falls short of the value of funds under Article 33.
