(1) Anyone who, as the auditor or as the agent of an auditor, submits an incorrect report of the results obtained in an audit or who fails to disclose significant circumstances in the report is liable to a term of imprisonment not exceeding three years or to payment of a fine.
(2) Where the perpetrator has acted in return for remuneration or with the intention of enriching themselves or some other party or of causing damage to some other party, the punishment will consist of a term of imprisonment not exceeding five years or of the payment of a fine.