To determine whether Mr. B is covered by the prescription of penalties, we would need more information about the specific circumstances and the applicable laws and regulations. The concept of prescription of penalties refers to the expiration of the legal time limit for prosecuting or enforcing penalties for an offense. If Mr. B's pardon application was successful, it is possible that any penalties or legal actions against him would be waived or rendered invalid. However, without further details, it is not possible to definitively say whether Mr. B is covered by the prescription of penalties.
