
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
1 Any person who wilfully fails to comply with the registration requirement in Article 23 paragraphs 2 and 3 or 24g paragraphs 1 and 2 shall be liable to a fine. 2 If the infringement is repeated, the penalty is a fine of up to 20,000 francs.
Para. 1 — Amended by No I of the FA of 1 Oct. 2021, in force since 1 Jan. 2024 (AS 2023 531; BBl 2020 3131).
1 Any person who as a member of the senior management of a company subject to the reporting and notification requirements fails despite receiving a reminder to provide the information due in terms of Article 24 paragraphs 2 and 3, 24h or 24i paragraph 1 or who wilfully provides false information shall be liable to a fine. 2 If the infringement is repeated, the penalty is a fine of up to 20,000 francs.
Para. 1 — Amended by No I of the FA of 1 Oct. 2021, in force since 1 Jan. 2024 (AS 2023 531; BBl 2020 3131).
1 Any person who wilfully distributes for first showing a title to which a registered company has already acquired the rights for the same exhibition sector (Art. 19 para. 2) shall be liable to a fine. 2 If the infringement is repeated, the penalty is a fine of up to 100,000 francs.
1 Any person who wilfully evades payment of a tax in terms of Article 21 or who secures for himself or another an unlawful tax advantage shall be liable to a fine of up to three times the amount of the tax evaded or of the advantage. 2 If the offence is committed through negligence, the penalty is a fine of up to the amount of the tax evaded or of the advantage. 3 If it is not possible to ascertain the precise amount of the tax in figures, it is estimated. 4 An attempt to secure an unlawful tax advantage for oneself or for another is a criminal offence.
1 The Federal Act of 22 March 1974 on Administrative Criminal Law applies in relation to the prosecution and judgement of the offence. 2 The federal administrative authority responsible for prosecution and judgement is the FDHA.
Para. 1 — SR 313.0