Art. 327a

A person shall be liable to a fine if they intentionally fail to keep any of the following registers in accordance with the regulations or if they infringe associated company law obligations:

1. in the case of a company limited by shares: the share register in accordance with Article 686 paragraphs 1–3 and 5 CO¹or the register of the beneficial owners of the shares in accordance with Article 697l CO;
2. in the case of a limited liability company: the register of contributions in accordance with Article 790 paragraphs 1–3 and 5 CO or the register of the beneficial owners of the capital contributions in accordance with Article 790a paragraph 5 CO in conjunction with Article 697l CO;
3. in the case of a cooperative: the register of cooperative members in accordance with Article 837 paragraphs 1 and 2 CO;
4. in the case of an investment company with variable capital (Art. 36 of the Collective Investment Schemes Act of 23 June 2006²); the share register recording the company shareholders or the register of the beneficial owners of the shares held by the company shareholders in accordance with Article 46 paragraph 3 of the Collective Investment Schemes Act of 23 June 2006.