§ 26a

(1) A legal person has no liability for an Administrative Delict if it proves to have undertaken all possible efforts to prevent the breach of a legal duty.
 
(2) Assessment of a penalty imposed on a legal person takes into account the seriousness of an Administrative Delict, especially the manner it has been committed, its consequences and accompanying circumstances.
 
(3) Legal person’s liability for an Administrative Delict terminates if the administrative authority did not commence proceedings within 3 years of the date it was informed about the delict, but at the latest within 5 years of the date the delict was committed.
 
(4) Administrative Delicts under this Act in the first instance are dealt with by

a) the authority of the State Statistical Service whose employee or person authorised to conduct a statistical survey breached secrecy if this applies to Administrative Delicts under § 25(1),

b)  the authority of the State Statistical Service conducting a statistical survey to which Reporting Duty was not performed if this applies to Administrative Delicts under § 26(1),

c) the Czech Statistical Office if this applies to Administrative Delicts under § 26(2).
 
(5) Responsibility for acting that occurred in entrepreneurial activity of a natural person or in a direct relation to that activity is governed by the Act on applying liability and sanctions to legal persons.
 
(6) Penalties are levied by the locally appropriate customs authority. Collected penalties are income of the state budget.

• § 27 Authorising and Closing Provisions