Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/37063

This text was translated from EN into Rumantsch Grischun.

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:a. failing to fulfil the obligation to register in accordance with Article 3;b. 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;c. 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;d. failing to fulfil the obligation to keep proper accounts and preserve business records and receipts; the right to prosecute under Article 166 SCC is reserved;e. 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;f. 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. SR 311.0

Cun ina multa fin a 20 000 francs vegn chastià, tgi che periclitescha la realisaziun da la cunvegna applitgabla e da questa lescha cun far intenziunadamain u per negligientscha il suandant:a. violar l’obligaziun d’annunzia tenor l’artitgel 3;b. violar l’obligaziun d’inoltrar glistas e rendaquints, da dar infurmaziuns e da preschentar mussaments en la procedura d’incassament dal pajament unic, da la taglia indemnisanta u dal pajament d’indemnisaziuns u en la procedura da transmissiun d’annunzias;c. cumpilar in rendaquint fauss u dar infurmaziuns faussas sco persuna obligada da prestar il pajament unic, la taglia indemnisanta u il pajament d’indemnisaziuns u da transmetter annunzias;d. violar l’obligaziun da manar e da conservar confurm a l’urden ils cudeschs da fatschenta ed ils mussaments; resalvada resta ina persecuziun penala tenor l’artitgel 166 CP;e. engrevgiar, impedir u render nunpussaivel da far ina controlla regulara dals cudeschs u da far in’autra controlla uffiziala; resalvada resta ina persecuziun penala tenor ils artitgels 285 e 286 CP;f. tralaschar d’ademplir las pretensiuns envers il transferiment dal pajament unic, da la taglia indemnisanta u dal pajament d’indemnisaziuns u envers la transmissiun da las annunzias. SR 311.0