[§124B-68]  Statute of limitations.  (a)  A person charged with desertion or absence without leave in time of war, aiding the enemy, or mutiny may be tried and punished at any time without limitation.

     (b)  Except as otherwise provided in this section, a person charged with desertion in time of peace or with the offense punishable under section 124B-139 shall not be liable to be tried by court-martial if the offense was committed more than three years before the receipt of sworn charges and specifications by an officer exercising summary court-martial jurisdiction over the command.

     (c)  Except as otherwise provided in this section, a person charged with any offense shall not be liable to be tried by court-martial or punished under section 124B-21 if the offense was committed more than two years before the receipt of sworn charges and specifications by an officer exercising summary court-martial jurisdiction over the command or before the imposition of punishment under section 124B-21.

     (d)  Periods in which the accused was absent from territory in which the State has the authority to apprehend the accused, in the custody of civil authorities, or in the hands of the enemy shall be excluded in computing the period of limitation prescribed in this section.

     (e)  Periods in which the accused is absent without authority or fleeing from justice shall be excluded in computing the period of limitation prescribed in this section.

     (f)  When the United States is at war, the running of any statute of limitations applicable to any offense under this chapter:

     (1)  Involving fraud or attempted fraud against the United States, any state or territory, or any agency of either in any manner, whether by conspiracy or not;

     (2)  Committed in connection with the acquisition, care, handling, custody, control, or disposition of any real or personal property of the United States or any state or territory; or

     (3)  Committed in connection with the negotiation, procurement, award, performance, payment, interim financing, cancellation, or other termination or settlement of any contract, subcontract, or purchase order that is connected with or related to the prosecution of the war, or with any disposition of termination inventory by any war contractor or government agency,

shall be suspended until two years after the termination of hostilities as proclaimed by the President of the United States or by a joint resolution of Congress.

     (g)  If charges or specifications are dismissed as defective or insufficient for any cause and the period prescribed by the applicable statute of limitations:

     (1)  Has expired; or

     (2)  Will expire within one hundred eighty days after the date of dismissal of the charges and specifications,

trial and punishment under new charges and specifications shall not be barred by the statute of limitations if the conditions specified in subsection (h) are met.

     (h)  New charges and specifications shall:

     (1)  Be received by an officer exercising summary court-martial jurisdiction over the command within one hundred eighty days after the dismissal of the charges or specifications; and

     (2)  Allege the same acts or omissions that were alleged in the dismissed charges or specifications or allege acts or omissions that were included in the dismissed charges or specifications. [L 2022, c 286, pt of §2]