Any person who wilfully:
refuses to provide information, submit documentation or permit access to business premises or inspection of documentation in accordance with Article 73, or gives false information in this regard;
fails to comply with a reporting obligation, an auditing and accounting obligation or an obligation to keep records in accordance with this Act, or infringes an implementing ordinance;
infringes in any other way a provision of this Act or of an implementing regulation if the contravention thereof is declared to be an offence, or of a ruling issued with a reference to the penalties under this Article, where no unlawful conduct is involved that constitutes another criminal offence
shall be liable to a fine not exceeding 100,000 francs.63
Attempts and aiding and abetting shall also be offences.
If the offender acts through negligence, he shall be liable to a fine not exceeding 40,000 francs.64