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Constitution of the United States of America




Article I

Section 1. All legislative powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives.

Section 2. The House of Representatives shall be composed of Members chosen every second year by the people of the several states

Section 3. The Senate of the United States shall be composed of two Senators from each stateand each Senator shall have one vote.

 

Article II

Section 1. The executive power shall be vested in a President of the United States of America. He shall hold his office during the term of four years, and, together with the Vice President, chosen for the same term, be elected as follows

No person except a natural born Citizen, or a Citizen of the United States, at the time of the adoption of this Constitution, shall be eligible to the Office of President; neither shall any person be eligible to that Office who shall not have attained to the age of thirty five years, and been fourteen years a resident within the United States

Section 2. The President shall have power, by and with the advice and consent of the Senate, to make treaties, provided two thirds of the Senators present concur; and he shall nominate, and by and with the advice and consent of the Senate, shall appoint Ambassadors, other public Ministers and Consuls, judges of the Supreme Court, and all other officers of the United States, whose Appointments are not herein otherwise provided for, and which shall be established by law

 

Article III

Section 1. The judicial power of the United States shall be vested in one supreme Court, and in such inferior courts as the Congress may from time to time ordain and establish

Section 2 The trial of all crimes, except in cases of impeachment, shall be by Jury; and such trial shall be held in the State where the said crimes shall have been committed; but when not committed within any state, the trial shall be at such place or places as the Congress may by Law have directed.

 

Amendment XV

Section 1. The rights of citizens of the United States to vote shall not be denied or abridged by the United States or by any state on account of race, color, or previous condition of servitude.

Section 2. The Congress shall have power to enforce this article by appropriate legislation.

 

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Section 9 Accounting offence (61/2003)

If a person with a legal duty to keep accounts, his/her representative, a person exercising actual decision-making authority in a corporation with a legal duty to keep books, or the person entrusted with the keeping of accounts

(1) in violation of the requirements of legislation on accounting neglects the recording of business transactions or the balancing of the accounts,

(2) enters false or misleading data into the accounts, or

(3) destroys, conceals or damages account documentation and in this way impedes the obtaining of a true and sufficient picture of the financial result of the business of the said person or of his/her financial standing, he/she shall be sentenced for an accounting offence to a fine or to imprisonment for at most two years.

Section 9 a Aggravated accounting offence (61/2003)

If in the accounting offence

(1) the recording of business transactions or the closing of the books is neglected in full or to an essential degree,

(2) there is a considerable amount of false or misleading information, these pertain to large amounts or they are based on falsified certificates, or

(3) the accounts are destroyed or hidden in full or to an essential degree or they are damaged to an essential degree and the accounting offence is aggravated also when assessed as a whole, the offender shall be sentenced for an aggravated accounting offence to imprisonment for at least four months and at most four years.

Section 10 Negligent accounting offence (61/2003)

If a person with a legal duty to keep accounts, his/her representative, a person exercising actual decision-making authority in a corporation with a legal duty to keep books, or a person commissioned to keep the accounts, through gross negligence

(1) neglects in full or in part the recording of business transactions or the closing of the books, or

(2) destroys, misplaces or damages account documentation and in this way essentially impedes the obtaining of a true and sufficient picture of the financial result or financial position of the activity of the person with a legal duty to keep books, he/she shall be sentenced for a negligent accounting offence to a fine or to imprisonment for at most two years.

 

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