Art. 10

1. Any person who wilfully:
   1. refuses to provide information, to hand over documents, or to permit access to business premises in terms of Article 3 and Article 4 paragraph 1, or who provides false or misleading information in this connection;
   2. in the absence of culpable conduct that would constitute any other criminal offence, violates in any other manner the terms of this Act or any provision of an ordinance in terms of Article 2 paragraph 3, provided such violation is declared to be subject to prosecution, or any order issued and that carries a reference to the liability to penalties under this Article,

shall be liable to a fine not exceeding 100,000 Swiss francs.¹ 2. Attempts and aiding and abetting are also be liable to prosecution. 3. If the offence is committed through negligence, the penalty is a fine not exceeding 40,000 Swiss francs. 4. The right to prosecute prescribes after five years.²