Art. 24

1. Any person who:
   1. refuses to furnish information, to allow the examination of documents, or to grant access to premises pursuant to Article 18 or Article 19, paragraph 1;
   2. makes false statements,

shall be liable to a fine not exceeding 100,00 francs. 2. Where the act has been committed through negligence, a fine not exceeding 40,000 francs is imposed. 3. Attempts and complicity are also offences. 4. The right to prosecute is limited to a period of five years.