Swiss Criminal Code

Any per­son who, wheth­er as founder, pro­pri­et­or, part­ner with un­lim­ited li­ab­il­ity, au­thor­ised rep­res­ent­at­ive or mem­ber of the man­age­ment board or the board of dir­ect­ors, or as an aud­it­or or li­quid­at­or of a trad­ing com­pany, a co-op­er­at­ive or any oth­er en­ter­prise which car­ries on com­mer­cial busi­ness,

makes or causes to be made to all the com­pany mem­bers, part­ners or co-op­er­at­ive mem­bers, or to the par­ti­cipants in any oth­er com­mer­cial en­ter­prise a false or in­com­plete state­ment of sub­stan­tial sig­ni­fic­ance by means of a pub­lic an­nounce­ment or no­tice, re­port or present­a­tion that could cause an­oth­er to dis­pose of his own as­sets in such a way that he sus­tains fin­an­cial loss,

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