(1) Whoever
1. acting in the capacity of a member of the representative body or of the supervisory board of a share capital company, incorrectly renders or obfuscates the circumstances of the share capital company in the opening balance sheet, in the annual financial statements, in the management report including the non-financial statement, in the separate non-financial report or in the interim financial statements pursuant to section 340a (3),
1a. acting in the capacity of a member of the representative body of a share capital company, discloses, for the purpose of obtaining the exemption pursuant to section 325 (2a) sentence 1 and (2b), standalone financial statements in accordance with the international accounting standards set out in section 315e (1), in which the circumstances of the share capital company have been rendered incorrectly or have been obfuscated,
2. acting in the capacity of a member of the representative body or of the supervisory board of a share capital company, incorrectly renders or obfuscates the circumstances of the group in the consolidated financial statements, in the consolidated management report including the consolidated non-financial statement, in the separate consolidated non-financial report or in the consolidated interim financial statements pursuant to section 340i (4),
3. acting in the capacity of a member of the representative body of a share capital company, discloses, for the purpose of obtaining the exemption pursuant to section 291 (1) and (2) or pursuant to section 292, consolidated financial statements or a consolidated management report, in which the group’s circumstances have been rendered incorrectly or have been obfuscated, or,
3a. (repealed)
4. acting in the capacity of a member of the representative body of a share capital company or of a member of the representative body or of a shareholder authorised to represent one of its subsidiary enterprises (section 290 (1) and (2)) provides incorrect information or incorrectly renders or obfuscates the circumstances of the share capital company, of a subsidiary enterprise or of the group in clarifications or proof to be made available, pursuant to section 320, to a statutory auditor of the share capital company, of an affiliated enterprise or of the group;
will be liable to a term of imprisonment not to exceed three years or to a fine.
(2) Where the perpetrator has acted recklessly in the cases set out in subsection (1) no. 1a or no. 3, the perpetrator will be liable to a term of imprisonment not exceeding one year or a fine.