Swiss Criminal Code

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 325

Fail­ure to com­ply with ac­count­ing reg­u­la­tions

 

Any per­son who wil­fully or through neg­li­gence fails to com­ply with the stat­utory duty to keep prop­er ac­counts or to pre­serve ac­counts, busi­ness cor­res­pond­ence and busi­ness tele­grams,

any per­son who wil­fully or through neg­li­gence fails to com­ply with the stat­utory duty to pre­serve ac­counts, busi­ness cor­res­pond­ence and busi­ness tele­grams,

is li­able to a fine.

 
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