Breach of duties in statutory audits

Whoever, as a member of the supervisory board or as a member of an audit committee of a cooperative that is an undertaking of public interest within the meaning of section 316a, second sentence, no. 1 or 2 of the Commercial Code, 1. commits an act designated in section 152(1a) and thereby receives a pecuniary advantage, or has one promised, or 2. persistently repeats an act designated in section 152(1a), is liable to imprisonment of up to one year or a fine.