Art. 313 SCC from 2023
Art. 313 Overcharging of taxes
Any public official who for unlawful 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.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
