(1) Whoever intentionally or recklessly fails, contrary to section 8b (3) sentence 1 no. 2, to transmit the data set out therein, or fails to transmit such data accurately or completely, is deemed to have committed a regulatory offence. This regulatory offence is punishable by a fine not exceeding two hundred thousand euros.
(2) The administrative authority within the meaning of section 36 (1) no. 1 of the Regulatory Offences Act is the Federal Financial Supervisory Authority.