(1) Anyone is liable to a term of imprisonment not exceeding one year or to payment of a fine who, as a member of the audit committee of a company that is a public-interest entity as defined in section 316a sentence of the Commercial Code,
1. commits an act designated in section 405 (3b), thus obtaining a material benefit or having such a material benefit promised to them or who
2. persistently commits an act designated in section 405 (3b).
(2) Likewise, anyone is liable to punishment who, as a member of the supervisory board of a company that is a public-interest entity as defined in section 316a sentence 2 of the Commercial Code,
1. commits an act designated in section 405 subsection (3c), thus obtaining a material benefit or having such a material benefit promised to them or who
2. persistently commits an act designated in section 405 subsection (3c).