Swiss Criminal Code

The fol­low­ing per­sons are li­able to a fine:

1. a debt­or who is not present or has not ap­poin­ted a rep­res­ent­at­ive to be present at the seizure of or the re­cord­ing of an in­vent­ory of his as­sets of which he has been giv­en law­ful no­tice (Art. 91 para. 1 no 1, 163 para. 2 and 345 para. 1⁴⁰⁰ DEBA⁴⁰¹);

2. a debt­or who fails to dis­close his as­sets in­clud­ing those not in his pos­ses­sion, or his claims and rights against third parties to the ex­tent re­quired to ob­tain sat­is­fac­tion by seizure or to im­ple­ment an at­tach­ment (Art. 91 para. 1 para. 2 and 275 DEBA);

3. a debt­or who fails to fully dis­close his as­sets in­clud­ing those not in his pos­ses­sion, or his claims and rights against third parties on the re­cord­ing of an in­vent­ory of as­sets (Art. 163 para. 2, 345 para. 1⁴⁰² DEBA);

4. a debt­or who fails to dis­close or make avail­able all his as­sets to the Bank­ruptcy Of­fice (Art. 222 para. 1 DEBA);

5. a debt­or who does not make him­self avail­able to the bank­ruptcy ad­min­is­trat­or dur­ing the bank­ruptcy pro­ceed­ings un­less he has spe­cial per­mis­sion to be ex­cused this duty (Art. 229 para. 1 DEBA).