(1) Anyone is liable to a term of imprisonment not exceeding three years or to payment of a fine who, as a member of the management board, in contravention of section 92 (1), fails to convene the general meeting and to notify it in the event of a loss amounting to half of the capital stock.
(2) Where the perpetrator has acted negligently, the punishment will be a term of imprisonment not exceeding one year or payment of a fine.