Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.
|
Art. 313443
Overcharging of taxes Any public official who with a view to his own or another's gain levies taxes, fees or other charges which are not due or which exceed the statutory rates shall be liable to a custodial sentence not exceeding three years or to a monetary penalty. 443 Amended by No I 1 of the FA of 17 Dec. 2021 on the Harmonisation of Sentencing Policy, in force since 1 July 2023 (AS 2023 259; BBl 2018 2827). |