Besides the founders and the persons for the account of whom the founders have acquired shares of stock, the following are liable as joint and several debtors to provide compensation to the company for its damages:
1. anyone who knew or, in light of the circumstances given, had reason to assume at the time they received any remuneration that, contrary to provisions, is not included as part of the formation expenses, that the concealment was intentional or that it occurred, or anyone who knowingly cooperated in and assisted with the concealment;
2. anyone who, in the case of damage caused intentionally or grossly negligently to the company through contributions or acquisitions of assets, knowingly cooperated in and assisted with causing such damage;
3. anyone who publicly announces the shares of stock prior to the company having been entered in the Commercial Register, or in the first two years following the company’s registration, in order to place such shares of stock on the market, if they were aware of the inaccuracy or incompleteness of the statements made for the purpose of the company’s formation (section 46 (1)), or if they were aware or had reason to be aware, in exercising the due care of a prudent businessperson, of the damage caused to the company by contributions or acquisitions of assets.