Any person who wilfully:
fails to file reports under Articles 11 paragraph 1bis, 16 and 17 paragraphs 2 and 3, issue the required delivery notes or make narcotics controls or provides false information therein or omits to enter information that he or she should have included;
uses delivery notes or narcotics controls that contain false or incomplete information,
shall be liable to a custodial sentence not exceeding three years or monetary penalty.
The offender shall be liable to a monetary penalty if he or she acts through negligence.108