Federal Act
on Narcotics and Psychotropic Substances
(Narcotics Act, NarcA)¹

¹ Any per­son who wil­fully:

a.¹⁰⁷

fails to file re­ports un­der Art­icles 11 para­graph 1^bis, 16 and 17 para­graphs 2 and 3, is­sue the re­quired de­liv­ery notes or make nar­cot­ics con­trols or provides false in­form­a­tion therein or omits to enter in­form­a­tion that he or she should have in­cluded;

b.

uses de­liv­ery notes or nar­cot­ics con­trols that con­tain false or in­com­plete in­form­a­tion,

shall be li­able to a cus­todi­al sen­tence not ex­ceed­ing three years or mon­et­ary pen­alty.

² The of­fend­er shall be li­able to a mon­et­ary pen­alty if he or she acts through neg­li­gence.¹⁰⁸