Swiss Criminal Code


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Art. 163

3. Bank­ruptcy and debt col­lec­tion felon­ies or mis­de­mean­ours

Fraud­u­lent bank­ruptcy and fraud against seizure

 

1. Any debt­or who fic­ti­tiously re­duces his as­sets to the pre­ju­dice of his cred­it­ors, and in par­tic­u­lar

dis­poses of or con­ceals as­sets,

cre­ates fic­ti­tious debts,

ac­cepts fic­ti­tious claims as val­id or ar­ranges for the en­force­ment of such claims,

shall be li­able, if bank­ruptcy pro­ceed­ings are com­menced against him or a cer­ti­fic­ate of un­sat­is­fied claims has been is­sued in his re­spect, to a cus­todi­al sen­tence not ex­ceed­ing five years or to a mon­et­ary pen­alty.

2. Sub­ject to the same re­quire­ments, any third party who car­ries out any of the fore­go­ing acts to the pre­ju­dice of cred­it­ors shall be li­able a cus­todi­al sen­tence not ex­ceed­ing three years or to a mon­et­ary pen­alty.

 
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