The power to impose administrative penalty is expired upon the lapse of a period of three years.
The period specified in the preceding paragraph shall commence from the day the act in breach of duty under administrative law is complete, except where the consequence of such an act occurs at a later day, in which case the period shall commence from the day on which the consequence occurs.
In the circumstance of paragraph 2 of the preceding article, the period specified in paragraph 1 shall commence from the day on which the decision of non-prosecution or deferred prosecution, or the judgment of acquittal, exemption from prosecution, lack of jurisdiction, not to be put on trial, not placed under protective measures, exemption from punishment or reprieve from punishment is final.
Where a decision imposing administrative penalty is annulled upon decisions out of an administrative appeal, administrative litigation or other remedial proceedings, thus making it necessary to render an alternative decision, the period specified in paragraph 1 above shall commence from the date on which the annulment of the original decision is final.

The period of limitation with respect to the power to impose sanction is interrupted if it cannot commence or if the sanction cannot be executed because of an act of God or accident or by operation of law.
Where the period of limitation is interrupted in pursuance of the preceding paragraph, the time that begins following the day on which the cause for such interruption ceases shall be added to the period which had elapsed prior to such interruption.