Article 243 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Evasion: Instigation, Complicity, Participation

1. Any person who intentionally incites, aids, or in representation of the taxable person causes or participates in tax evasion shall be punished with a fine irrespective of the criminal liability of the taxable person and shall also be jointly liable for the evaded taxes.

2. The fine shall be up to 10,000 Swiss Francs, in serious cases or in the event of a repeat offense, up to 50,000 Swiss Francs.

3. If a person self-reports for the first time according to paragraph 1 and the conditions under Article 241, paragraph 3, letters a and b are met, prosecution shall be waived, and joint liability shall be eliminated.

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