@incollection{item\textunderscore2499000, title = {{\S\S 31-87 OWiG}}, author = {Engelhart, Marc}, language = {deu}, publisher = {Verlag Dr. Otto Schmidt KG}, address = {K\"oln}, year = {2017}, date = {2017}, booktitle = {{Wirtschaftsstrafrecht. Kommentar mit Steuerstrafrecht und Verfahrensrecht}}, editor = {Esser, R. and R\"ubenstahl, M. and Saliger, F. and Tsambikakis, M.}, }