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Book 3 · Commercial records  ›  Title 1 · Penal provisions and provisions as to administrative fines › Section 331a

Incorrect assurance

(1) Whoever, acting in contravention of section 264 (2) sentence 3, also read in conjunction with section 325 (2a) sentence 3, in contravention of section 289 (1) sentence 5, also read in conjunction with section 325 (2a) sentence 4, or in contravention of section 297 (2) sentence 4 or of section 315 (1) sentence 5, in each case also read in conjunction with section 315e (1), gives an assurance that is incorrect will be liable to a term of imprisonment not to exceed five years or to a fine.

(2) Where the perpetrator has acted recklessly, the perpetrator will be liable to a term of imprisonment not exceeding two years or a fine.

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