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Art. 326quater421
Provision of false information by an employee benefits institution Any person who as a management officer of an employee benefits institution is under a statutory obligation to provide information to beneficiaries and supervisory bodies but fails to provide any information or provides false information shall be liable to a fine. 421Inserted by No I of the FA of 17 June 1994, in force since 1 Jan. 1995 (AS 1994 22902307; BBl 1991 II 969). |