Draft Decree Law REPUBLIC OF SAN MARINO DECREE - LAW June 16, 2014 # 90 We the Captains Regent of the Most Serene Republic of San Marino Having seen the need and urgency referred to in Article 2, paragraph 2, point b) of the Constitutional Law of 15 December 183 of 2005 and Article 12 of the Qualified Law 184 of 15 December 2005, namely: - the need to strengthen the fight against corruption and international cooperation of the Republic of San Marino in this area, in compliance with the latest international standards in the field; - The urgent need to align with the Recommendations made by the GREEK regarding the effective use of special investigative techniques in the investigation of criminal offenses of corruption, the development of legal mechanisms for the protection of witnesses and the facilitation of reporting to competent authorities of facts or circumstances relevant to the prevention and combating of corruption, to review and strengthen the penalties for financial crimes; Given the decision of the Congress of State no. 14 adopted at its meeting on 10 June 2014; Having regard to Article 5, paragraph 2, of the Constitutional Law no. 185/2005 and Article 9 and Article 10, paragraph 2, of the Qualified Law n.186 / 2005; We promulgate and publish the following decree-law: URGENT PROVISIONS IN PREVENTING AND TACKLING CRIME OF CORRUPTION CHAPTER I AMENDMENTS TO THE LAW December 16, 2013 N. 166 Art. 1 1. The letter h), paragraph 1, Article 139 of Law 16 December 2013 n. 166 is hereby replaced: "h) failure to meet the obligations laid down in Title VII: from € 2,000.00 to € 50,000.00, subject to the concurrent application of criminal laws. It is disqualified from € 5,000.00 to € 75,000.00, if the breach of obligations regard a legal person. ". Art. 2 1. At Law 16 December 2013 n. 166 the following article: "Art is added. 140a (Misfatto of failure or irregular or retain the accounting records) 1. Anyone who fails to keep or maintain, in whole or in part, accounting prescribed by law for persons carrying out business activities or the keep or retain irregularly It shall be punished with first degree imprisonment or a fine of a second-degree daily. 2. Anyone contraffaccia, alter or destroy the records that affixes on them false statements shall be punished by imprisonment and a fine of second-degree daily. Is applied, likewise, the interdiction of the second degree by a profession or art. 3. In the event of a finding of a violation of paragraphs 1 and 2 of the Police notify the Tax Office all relevant information for verification of central government taxes and any administrative sanctions of the Office's competence. ". CHAPTER II REPORTING AND INVESTIGATIVE MEASURES Art. 3 1. For the purpose of prevention of crimes and infringement described in Title IV, Chapter IV of the Criminal Code, anyone can report Judicial Authority or the Authority to relevant facts or circumstances police. 2. The parties referred to in the Law 92 of June 17, 2008 and subsequent amendments must report without delay to the judicial authorities or Police Authority: a) each operation, also performed, which, by their nature, characteristics, scope , or in relation to the economic capacity and the activity performed by the subject to which it referred, or for any other known circumstance, it gives the impression that the economic resources, the money, or assets involved in the transaction itself may derive from offenses referred to Title IV; Chapter IV of the Criminal Code or may be used to commit such crimes; b) anyone or any fact, for any circumstance known on the basis carried out, may be connected to the same misdeeds; c) the funds for which they know, suspect or have reason to suspect that they are connected, related, or may be used for corrupt purposes. 3. The members of the Bar and notaries and registered in the Register of Certified Public Accountants or may oppose the judicial authorities and police to the Authority the confidentiality of the information they receive in performing the tasks defending or representing their client in judicial or administrative proceedings or in connection with such proceedings, including advice on instituting or avoiding proceedings, whether such information is received or obtained before, during or after such proceedings. 4. In the cases provided in the preceding paragraph, the lawyers and accountants have no reporting obligation. 5. Judicial Authority and the Authority police, in performing related functions
the prevention and suppression of the crimes referred to in Title IV, Chapter IV of the Criminal Code, it can not be enforced against any professional secrecy, outside the case provided for in paragraph 3, and may not be relied on secrecy. 6. Confidentiality and secrecy may not be invoked even when data and information are necessary for the investigation of crimes and administrative violations, outside the cases provided for in paragraph 3. 7. The warnings communications made under this Article shall not constitute breach of any restriction on data or information included in the contract or by any legislative, statutory, regulatory or administrative, nor the obligations of confidentiality and professional secrecy or official or banking secrecy laid down in Article 36 of Law 165 of 17 November 2005. Reports and notices do not involve liability of any kind if made in good faith. Art. 4 1. The persons appointed pursuant to Law 92 of June 17, 2008 and subsequent amendments must take steps to ensure maximum confidentiality on the identity of the individual who has detected the suspicious transaction in accordance with Article 3. 2 . All documents related to the reports are kept under the responsibility of the person appointed, his legal representative, or his delegate. 3. The judicial authorities and the police take appropriate measures to ensure the confidentiality of the individual who has detected the suspicious transaction. The request for information to the person designated, any requests for further information, as well as the exchange of information relating to suspicious transactions should be reported using methods that guarantee the maximum confidentiality of the identity of the person who detected the suspicious transaction. 4. In the case of communication, complaint or report to the judicial authorities, the identity of the individual who has detected the suspicious transaction, even if known, is not mentioned. 5. The identity of the individual who has detected the suspicious transaction may be revealed only when the judicial authority, by reasoned decree, declaring it necessary for the purposes of the offenses for which proceeds. 6. The persons appointed are forbidden to communicate to the person concerned and to third parties, apart from the cases referred to in paragraphs that follow, the successful reporting of a suspicious transaction or who is being or may be carried out a survey on the subject of corruption. 7. Is it possible to communicate the transaction reports between financial entities established in the Republic of San Marino in the same group. 8. It is, also, allowed the communication between the persons designated to carry out their performance in form associated. 9. It does not constitute breach of the secrecy of the candidates attempting to dissuade a client from engaging in illegal activity. Art. 5 1. For the investigation of crimes for which it is expected to be mandatory confiscation in article 147, tenth paragraph and of further offenses referred to in Title IV, Chapter IV of the Criminal Code the judicial authorities may authorize the use of investigative techniques of Law 26 February 2004 n.28. Given at Our Residence, this day of 16 June 2014/1713 THE CAPTAINS REGENT Valeria Ciavatta - Luca Beccari THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Gian Carlo Venturini