Federal Act
on Film Production and Film Culture
(Film Act, FiA)

¹ Any per­son who wil­fully evades pay­ment of a tax in terms of Art­icle 21 or who se­cures for him­self or an­oth­er an un­law­ful tax ad­vant­age shall be li­able to a fine of up to three times the amount of the tax evaded or of the ad­vant­age.

² If the of­fence is com­mit­ted through neg­li­gence, the pen­alty is a fine of up to the amount of the tax evaded or of the ad­vant­age.

³ If it is not pos­sible to as­cer­tain the pre­cise amount of the tax in fig­ures, it is es­tim­ated.

⁴ An at­tempt to se­cure an un­law­ful tax ad­vant­age for one­self or for an­oth­er is a crim­in­al of­fence.