Federal Act
on the Protection of the Environment
(Environmental Protection Act, EPA)

¹ A fine not ex­ceed­ing CHF 30,000 shall be im­posed on any per­son who wil­fully:

a.

fails to de­clare or in­cor­rectly de­clares data and ob­jects rel­ev­ant to the col­lec­tion of the tax as set out in Art­icle 35a para­graph 1;

b.

con­ceals ma­ter­i­al facts in an ap­plic­a­tion for a tax re­fund in ac­cord­ance with Art­icle 35c para­graph 3 or sub­mits un­true evid­ence of such facts;

c.

provides false in­form­a­tion in his or her ca­pa­city as a per­son ob­liged to provide in­form­a­tion (Art. 46);

d.

fails to prop­erly keep, make out, re­tain or sub­mit ac­count­ing re­cords, re­ceipts, busi­ness doc­u­ments and oth­er re­cords or fails to ful­fil his or her duty to provide in­form­a­tion (Art. 46);

e.

im­pedes or ob­structs the prop­er in­spec­tion pro­cess, or makes it im­possible to carry out an in­spec­tion prop­erly (Art. 46 para. 1); or

f.

vi­ol­ates an im­ple­ment­ing pro­vi­sion whose in­fringe­ment has been de­clared a crim­in­al of­fence by the Fed­er­al Coun­cil.

² An at­tempt is a crim­in­al of­fence.

³ If the of­fend­er acts through neg­li­gence, the pen­alty shall be a fine.

⁴ The pro­sec­ut­ing and ad­ju­dic­at­ing au­thor­ity is the FO­CBS.