(1) Anyone is liable to a term of imprisonment not exceeding three years or to payment of a fine who provides false information or conceals significant circumstances in any of the cases set out below:
1. as a founder or as a member of the management board or of the supervisory board, for purposes of entering the company or an agreement pursuant to section 52 (1) sentence 1 in the register, concerning the acquisition of the shares of stock, the contribution made for the shares of stock, the appropriation of the amounts paid in, the issue price of the shares of stock, regarding special benefits, formation expenses, contributions in kind and acquisitions of assets or in the assurance to be given as per section 37a (2), also read in conjunction with section 52 (6) sentence 3
2. as a founder or as a member of the management board or of the supervisory board, in the formation report, the report on post-formation agreements or in the report on the audit,
3. in the public announcement pursuant to section 47 no. 3,
4. as a member of the management board or of the supervisory board, for purposes of entering an increase of the capital stock (sections 182 to 206) in the register, concerning the contribution of the current capital, the subscription or contribution of the new capital, the issue price of the shares of stock, the issuance of the shares of a new issue, regarding contributions in kind, in the notice published pursuant to section 183a (2) sentence 1 read in conjunction with section 37a (2) or in the assurance to be given as per section 184 (1) sentence 3
5. as a liquidator, for purposes of entering in the register the continuation of the company, in the proof to be provided under the terms of section 274 (3) or
6. as a member of the management board of a stock corporation or of the executive body of a foreign legal entity, in the assurance to be given as per section 37 (2) sentence 1 or section 81 (3) sentence 1 or as a liquidator in the assurance to be given as per section 266 (3) sentence 1.
(2) Likewise, anyone is liable to punishment who, as a member of the management board or of the supervisory board, provides untrue information in the declaration stipulated by section 210 (1) sentence 2 for purposes of entering an increase of the capital stock in the register.