Commentaries: Art. 325ter

A person shall be liable to a fine not exceeding 100 000 francs if they intentionally commit any of the following acts:
1. providing false information in the reports in accordance with Articles 964a , 964b and 964l CO¹or failing to make the required reports;
2. failing to comply with the statutory obligation to retain and document the reports in accordance with Articles 964c and 964l CO.
A person who acts through negligence shall be liable to a fine not exceeding 50 000 francs.

Art. 325ter