Swiss Criminal Code

A per­son shall be li­able to a fine if he or she wil­fully fails to keep any of the fol­low­ing re­gisters in ac­cord­ance with the reg­u­la­tions or if he or she in­fringes as­so­ci­ated com­pany law ob­lig­a­tions:

a.

in the case of a com­pany lim­ited by shares: the share re­gister in ac­cord­ance with Art­icle 686 para­graphs 1–3 and 5 CO⁴²⁵ or the re­gister of the be­ne­fi­cial own­ers of the shares in ac­cord­ance with Art­icle 697l CO;

b.

in the case of a lim­ited li­ab­il­ity com­pany: the re­gister of con­tri­bu­tions in ac­cord­ance with Art­icle 790 para­graphs 1–3 and 5 CO or the re­gister of the be­ne­fi­cial own­ers of the cap­it­al con­tri­bu­tions in ac­cord­ance with Art­icle 790a para­graph 5 CO in con­junc­tion with Art­icle 697l CO;

c.

in the case of a co­oper­at­ive: the re­gister of co­oper­at­ive mem­bers in ac­cord­ance with Art­icle 837 para­graphs 1 and 2 CO;

d.

in the case of an in­vest­ment com­pany with vari­able cap­it­al (Art. 36 of the Col­lect­ive In­vest­ment Schemes Act of 23 June 2006⁴²⁶); the share re­gister re­cord­ing the com­pany share­hold­ers or the re­gister of the be­ne­fi­cial own­ers of the shares held by the com­pany share­hold­ers in ac­cord­ance with Art­icle 46 para­graph 3 of the Col­lect­ive In­vest­ment Schemes Act of 23 June 2006.