Swiss Criminal Code

Any debt­or who mis­leads his cred­it­ors, the Com­mis­sion­er, or the debt col­lec­tion au­thor­it­ies, in par­tic­u­lar by false ac­count­ing or draw­ing up a false bal­ance sheet, in or­der to ob­tain a morator­i­um of debt en­force­ment or the ap­prov­al of a ju­di­cial com­pos­i­tion agree­ment,

any third party who acts in the fore­go­ing man­ner for the be­ne­fit of the debt­or,

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