Art. 41

A fine not exceeding 20,000 francs shall be imposed on any person who wilfully or through negligence endangers the implementation of the applicable agreement and this Act by:

1. failing to fulfil the obligation to register in accordance with Article 3;
2. failing to fulfil the obligation to submit lists and accounts, provide information and present receipts in the process for levying the one-off payment, the final withholding tax or the tax finality payment or for reporting disclosures;
3. drawing up incorrect accounts or providing incorrect information as the person obliged to levy the one-off payment, final withholding tax or tax finality payment or to report disclosures;
4. failing to fulfil the obligation to keep proper accounts and preserve business records and receipts; the right to prosecute under Article 166 SCC¹is reserved;
5. impeding, hindering or preventing the orderly performance of an audit or other official inspection; the right to prosecute under Articles 285 and 286 of the SCC is reserved;
6. failing to meet the requirements in relation to the transfer of the one-off payment, the final withholding tax, the tax finality payment or reporting disclosures.