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.

of 21 December 1937 (Status as of 1 January 2022)


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Art. 325ter406

In­fringe­ment of oth­er re­port­ing ob­lig­a­tions

 

1 A per­son shall be li­able to a fine not ex­ceed­ing 100 000 francs if he or she wil­fully com­mits any of the fol­low­ing acts:

a.
provides false in­form­a­tion in the re­ports in ac­cord­ance with Art­icles 964a, 964b und 964l OR407 or fails to make the re­quired re­ports;
b.
fails to com­ply with the stat­utory ob­lig­a­tion to re­tain and doc­u­ment the re­ports in ac­cord­ance with Art­icles 964c and 964lCO.

2 A per­son who acts through neg­li­gence shall be li­able to a fine not ex­ceed­ing 50 000 francs.

406In­ser­ted by No III 2 of the FA of 19 June 2020 (In­dir­ect Counter-Pro­pos­al to the Pop­u­lar Ini­ti­at­ive "For re­spons­ible busi­nesses – pro­tect­ing hu­man rights and the en­vir­on­ment"), in force since 1 Jan. 2022 (AS 2021 846; BBl 2017 399).

407 SR 220

 
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