APPENDIX 3
SWITZERLAND
Art 102 Swiss Code Penal
1. A crime or a misdemeanour that is committed
in a corporation in the exercise of commercial activities conforming
to its objects is imputed to the corporation if it cannot be imputed
to an identified physical person by reason of the lack of organisation
of the corporation. In such a case, the corporation shall be punished
with a maximum fine of five million francs.
2. In the case of a breach referred to in articles
[money laundering, financing terrorism, corruption] the corporation
is punished independently of the culpability of physical persons
if the corporation can be said to have not taken all reasonable
and necessary organisational measures to prevent such a breach.
3. The judge shall fix the fine, in particular,
according to the gravity of the breach, the lack of the organisation
and the damage caused, and in accordance with the economic capacity
of the corporation.
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