Commentaries: Art. 93

Any person who wilfully:
1. refuses to provide information, submit documentation or permit access to business premises or inspection of documentation in accordance with Article 73, or gives false information in this regard;
2. fails to comply with a reporting obligation, an auditing and accounting obligation or an obligation to keep records in accordance with this Act, or infringes an implementing ordinance;
3. infringes in any other way a provision of this Act or of an implementing regulation if the contravention thereof is declared to be an offence, or of a ruling issued with a reference to the penalties under this Article, where no unlawful conduct is involved that constitutes another criminal offence

shall be liable to a fine not exceeding 100,000 francs.¹ 2. Attempts and aiding and abetting shall also be offences. 3. If the offender acts through negligence, he shall be liable to a fine not exceeding 40,000 francs.²

Amended by No I 21 of the FA of 17 Dec. 2021 on the Harmonisation of Sentencing Policy, in force since 1 July 2023 (AS 2023 259;BBl 2018 2827). ↩
Amended by No I 21 of the FA of 17 Dec. 2021 on the Harmonisation of Sentencing Policy, in force since 1 July 2023 (AS 2023 259;BBl 2018 2827). ↩

Art. 93

Footnotes