Swiss Criminal Code


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Art. 325bis483

In­fringe­ment of the reg­u­la­tions on re­port­ing pay­ments to state bod­ies

 

A per­son shall be li­able to a fine if he or she wil­fully com­mits any of the fol­low­ing acts:

a.
provides false in­form­a­tion in the re­port on pay­ments made to state bod­ies in ac­cord­ance with Art­icle 964d CO484 or wholly or partly fails to make the re­quired re­port;
b.
fails to com­ply with the ob­lig­a­tion to keep and re­tain re­ports on pay­ments to state bod­ies in ac­cord­ance with Art­icle 964h CO.

483In­ser­ted by No III 2 of the FA of 19 June 2020 (In­dir­ect Counter-Pro­pos­al to the Pop­u­lar Ini­ti­at­ive "For re­spons­ible busi­nesses – pro­tect­ing hu­man rights and the en­vir­on­ment"), in force since 1 Jan. 2022 (AS 2021 846; BBl 2017 399).

484 SR 220

 
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