Art. 28 Other offences
1 Any person who wilfully does any of the following is liable to a fine of up to CHF 20,000 unless Article 26 is applicable:38
2 Attempts, complicity and incitement are also offences. If the offender has acted through negligence, he or she is liable to a fine.41 3 Any person who, wilfully or through negligence, violates an implementation provision, contravention of which has been deemed to be an offence, or a ruling of which he or she has been notified that carries the sanctions provided for in this Article is liable to a fine.42 38 Amended by No I of the FA of 15 June 2012, in force since 1 Jan. 2013 (AS 2012 6279; BBl 2011 7055). 39 Inserted by No I of the FA of 15 June 2012, in force since 1 Jan. 2013 (AS 2012 6279; BBl 2011 7055). 40 Inserted by No I of the FA of 15 June 2012, in force since 1 Jan. 2013 (AS 2012 6279; BBl 2011 7055). 41 Amended by No I of the FA of 15 June 2012, in force since 1 Jan. 2013 (AS 2012 6279; BBl 2011 7055). 42 Amended by No I of the FA of 15 June 2012, in force since 1 Jan. 2013 (AS 2012 6279; BBl 2011 7055). |