CRIMINAL CODE 19.12.1889/39; Chapter 30 (24.8.1990/769)  
 
 
Chapter 30 - Business offences  
 
Section 1 - Marketing offence (475/1999)  
A person who in the professional marketing of goods, services, real estate, the bonds and 
securities of a private limited -liability company or other commodities gives false or misleading 
information that is significant from the point of view of the group a t which the marketing is 
directed, shall be sentenced for a marketing offence to a fine or to imprisonment for at most one 
year.  
 
Section 1(a) – Alcoholic beverage marketing offence (641/2009)  
A person who in violation of section 33 of the Alcohol Act or  of a provision issued on its basis  
(1) directly or indirectly advertises strong alcohol drink or otherwise promotes the sale of 
strong alcohol drink,  
(2) directs advertisement , indirect advertisement or other sales promotion of mild alcohol 
drink towar ds minors or combines this with advertisement or other sales promotion of 
another product or service, or  
(3) depicts minors in the marketing of mild alcohol drink referred to in paragraph 2,  
shall be sentenced for an alcoholic beverage marketing offence to a fine or to imprisonment for 
at most six months.  
 
Section 2 - Unfair competition offence (769/1990)  
A person who in business uses a false or misleading expression concerning his or her own 
business or the business of another and in this way causes loss to the business of another shall be 
sentenced for an unfair competition offence to a fine or to impriso nment for at most one year.  
 
Section 3 - Consumer credit offence (750/2010)  
A person who in business, for receivables based on consumer credit, takes an obligation based on 
a bill of exchange or other security prohibited by chapter 7, section 18 of the C onsumer 
Protection Act or uses a draft (‘tratta’) in the collection of consumer debt from a consumer or a 
person living with the consumer in the same household, shall be sentenced for a consumer credit 
offence to a fine or to imprisonment for at most one y ear.  
 
Section 3 a – Charter trip company violation and charter trip company  
offence (940/2008)  
(1) A person who intentionally or through gross negligence  
(1) without having registered as a charter trip company entrepreneur in accordance with 
section 6 of the Charter Trip Company Act (939/2008) operates a charter trip 
business that does not call for security or uses the term “travel agency” or “charter 
trip company”, or  
(2) without lodging security engages in charter trip business which according to section 9 
of the Charter Trip Company Act requires security, or provides the Competition and 
Consumer Affairs Office with false information regarding the need fo r security or a factor affecting its sufficiency or neglects to report such a factor and in this way 
weakens the financial security of a traveller, (683/2012)  
shall be sentenced, unless a more severe penalty is provided elsewhere in the law, for a charter  
trip violation to a fine.  
(2) If the action referred to in subsection 1, paragraph (2), with due consideration to the financial 
benefit sought and the other circumstances, is aggravated also when assessed as a whole, the 
perpetrator shall be sentenced, u nless a more severe penalty is provided elsewhere in the law, for 
charter trip company offence to a fine or to imprisonment for at most one year.  
 
Section 4 - Business espionage (769/1990)  
(1) A person who unlawfully obtains information regarding the bus iness secret of another  
(1) by entering an area closed to unauthorised persons or accessing an information system 
protected against unauthorised persons,  
 
(2) by gaining possession of or copying a document or other record, or in another 
comparable manner,  or  
(3) by using a special technical device,  
with the intention of unlawfully revealing this secret or unjustifiably utilising it shall be 
sentenced, unless a more severe penalty for the act is provided elsewhere in the law, for business 
espionage to a f ine or to imprisonment for at most two years.  
(2) An attempt is punishable.  
 
Section 5 - Violation of a business secret (769/1990)  
(1) A person who, in order to obtain financial benefit for himself or herself or another, or to injure 
another, unlawfully  discloses the business secret of another or unlawfully utilises such a business 
secret, having gained knowledge of the secret  
(1) while in the service of another,  
(2) while  acting as a member of the administrative board or the board of directors, the 
managing director, auditor or receiver of a corporation or a foundation or in 
comparable duties,  
(3) while performing a duty on behalf of another or otherwise in a fiduciary bu siness 
relationship, or  
(4) in connection with company restructuring proceedings,  
shall be sentenced, unless a more severe penalty for the act is provided elsewhere in the law, for 
violation of a business secret to a fine or to imprisonment for at most t wo years. (54/1993)  
(2) This section does not apply to an act that a person referred to in subsection 1(1) has 
undertaken after two years has passed since his or her period of service has ended. (61/2003)  
(3) An attempt is punishable. (61/2003)  
 
Section 6 - Misuse of a business secret (769/1990)  
A person who unlawfully  
(1) uses in business a business secret that has been obtained or revealed through an act 
punishable under this Code or  
(2) in order to obtain financial benefit for himself or her self or another reveals such a secret  
shall be sentenced for misuse of a business secret to a fine or to imprisonment for at most two 
years.   Section 7 – Giving of bribe in business (637/2011) A person who promises, offers or gives an 
unlawful benefit ( bribe) to  
(1) a person in the service of a business,  
(2) a member of the administrative board or board of directors, the managing director, 
auditor or receiver of a corporation or of a foundation engaged in business,  
(3) a person carrying out a duty on b ehalf of a business, or  
(4) a person serving as an arbitrator and considering a dispute between businesses, between 
two other parties, or between a business and another party  
intended for the recipient or another, in order to have the bribed person, in h is or her function or 
duties, favour the briber or another person, or to reward the bribed person for such favouring, 
shall be sentenced, unless the act is punishable on the basis of chapter 16, section 13 or 14, for 
giving of bribes in business to a fine or to imprisonment for at most two years.  
 
Section 7(a) – Aggravated giving of bribes in business (637/2011)  
If in the giving of bribes in business  
(1)  
the gift or benefit is intended to make the person in question serve in his or her function in a 
manner that results in considerable benefit to the briber or to another person, or in considerable 
loss or detriment to another person,  
(2)  
the gift or benefit is of considerable value,  
 
and the giving of a bribe in business is aggravated also when assessed as a whole, the offender 
shall be sentenced for aggravated giving of bribes in business to imprisonment for at least four 
months and at most four years.  
 
Section 8 – Acceptance of a bribe in business (637/2011)  
A person who  
(1) in the service of a business,  
(2) as a member of the administrative board or board of directors, the managing director, 
auditor or receiver of a corporation or of a foundation engaged in busi ness  
(3) in carrying out a duty on behalf of a business, or  
(4) in serving as an arbitrator considering a dispute between businesses, between two other 
parties, or between a business and another party  
demands, accepts or receives a bribe for himself or herself or another or otherwise takes an 
initiative towards receiving such a bribe, for favouring or as a reward for such favouring, in his or 
her function or duties, the briber or another, shall be sentenced, unless the act is punishable in 
accordance wit h chapter 40, sections 1 – 3, for acceptance of a bribe in business to a fine or to 
imprisonment for at most two years.  
 
Section 8(a) – Aggravated acceptance of a bribe in business (637/2011)  
If in the giving of a bribe in business  
(1) the offender acts or the intention of the offender is to act in his or her function, due to 
the gift or benefit, to the considerable benefit of the briber or of another person or to 
the considerable loss or detriment of another person, or  
(2) the value of the gift or benef it is considerable  and the giving of a bribe in business is aggravated also when assessed as whole, the offender shall 
be sentenced for aggravated giving of a bribe in business to imprisonment for at least four 
months and at most four years.  
  
Section 9 - Accounting offence (61/2003)  
If a person with a legal duty to keep accounts, his or her representative, a person exercising actual 
decision -making authority in a corporation with a legal duty to keep books, or the person 
entrusted with the keeping of acc ounts,  
(1) in violation of statutory accounting requirements neglects the recording of business 
transactions or the balancing of the accounts,  
(2) enters false or misleading data into the accounts, or  
(3) destroys , conceals or damages account documentation  
and in this way impedes the obtaining of a true and sufficient picture of the financial result of the 
business of the said person or of his or her financial standing, he or she shall be sentenced for an 
accounti ng offence to a fine or to imprisonment for at most two years.  
 
Section 9(a) - Aggravated accounting offence (61/2003)  
If in the accounting offence  
(1) the recording of business transactions or the closing of the books is neglected in full or 
to an esse ntial degree,  
(2) there is a considerable amount of false or misleading information, these pertain to large 
amounts or they are based on falsified certificates, or  
(3) the accounts are destroyed or hidden in full or to an essential degree or they are 
damaged to an essential degree  
and the accounting offence is aggravated also when assessed as a whole, the offender shall be 
sentenced for an aggravated accounting offence to imprisonment for at least four months and at 
most four years.  
 
Section 10 – Negligent accounting offence (61/2003)  
If a person with a legal duty to keep accounts, the representative of such a person, a person 
exercising actual decision -making authority in a corporation with a legal duty to keep books, or a 
person commissioned to keep the accounts, through gross negligence  
(1) neglects in full or in part the recording of business transactions or the closing of the 
books, or  
(2) destroys, misplaces or damages account documents  
and in this manner essentially impedes the obtaining of a true and sufficient picture of the 
financial result or financial position of the activity of the person with a legal duty to keep books, 
he or she shall be sentenced for a negligent accounting offence to a fine or to imprisonment for at 
most two years .  
 
Section 10(a) – Auditing offence (1211/2015 )  
A person who violates the provision in chapter 3, section 5 of the Accounting Act ( 1141/2015 ) on 
the preparation of an auditor’s report, shall be sentenced, unless the act is petty or if no more 
severe puni shment is provided elsewhere in the law, for an auditing offence to a fine or to 
imprisonment for at most two years.  
 Section 11 - Definition (769/1990)  
For the purposes of this chapter, a business secret refers to a business or professional secret and 
to other corresponding business information that an entrepreneur keeps secret and the revelation 
of which would be conductive to causing financial loss to him or her or to another entrepreneur 
who has entrust ed him or her with the information.  
 
Section 12 - Right to bring charges (441/2011)  
(1) Before bringing charges for a marketing offence the public prosecutor shall reserve the 
consumer ombudsman an opportunity to give a statement in the case, and before bringing charges 
for an alcoholic beverages marketing offence the public prosecutor sh all reserve the Social 
Welfare and Health Sector Licence and Supervision Office an opportunity to give a statement in 
the case. When hearing a case dealing with a marketing offence and an unfair competition 
offence the court shall reserve the consumer ombu dsman an opportunity to be heard and when 
hearing a case dealing with an alcoholic beverages marketing offence the court shall reserve the 
Social Welfare and Health Sector Licence and Supervision an opportunity to be heard.  
(2) The public prosecutor may n ot bring charges for an offence referred to in section 2 or in 
sections 4 - 6 unless the injured party reports the offence for the  
bringing of charges or unless a very important public interest requires that charges be brought. 
(476/2006)  
  
Section 13 - Corporate criminal liability (213/2017 )  
The provisions on corporate criminal liability apply to marketing offences, alcoholic beverages 
marketing offences, unfair competition offences, business espionage, mis use of a business secret, 
giving  of a bribe in bu siness, aggravated giving of a bribe in business, accep tance of a bribe in 
business,  aggravated acceptance of a bribe in business  and aggravated accounting offences . 
  
Section 14 – Provision on the scope of application (637/2011)  
In applying sections 7, 7a, 8 and 8a of this chapter, a domestic and foreign arbitrator who 
exercises functions under the national law on arbitration of another State is equated with an 
arbitrator.  
  
Section 15 – Forfeiture provision (637/2011)  
A gift or benefit that has been received in the manner referred to above in sections 8 and 8a or 
the value thereof shall be ordered forfeit to the State from the offender or the person on whose 
behalf or in whose benefit the offender has acted. The provisions of chapter 10 apply to the 
forfeiture of other property.