Federal Act on Value Added Tax

If a fine not ex­ceed­ing 100,000 francs would be ap­plic­able and if the tra­cing of the of­fend­ers un­der Art­icle 6 ACLA¹ would re­quire in­vest­ig­a­tions the cost of which would be dis­pro­por­tion­ate to the pen­alty oth­er­wise for­feited, the au­thor­ity may dis­pense with pur­su­ing the of­fend­ers and in­stead or­der the busi­ness (Art. 7 ACLA) to pay the fine.