Art. 313 SCC from 2025
Art. 313 Overcharging of taxes (1)
Any public official who with a view to his own or another'"s gain levies taxes, fees or other charges which are not due or which exceed the statutory rates shall be liable to a custodial sentence not exceeding three years or to a monetary penalty.
(1) Amended by No I 1 of the FA of 17 Dec. 2021 on the Harmonisation of Sentencing Policy, in force since 1 July 2023 (AS 2023 259; BBl 2018 2827).Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
