(1) A person who discloses, without having been authorised to do so, a secret of the share capital company, of a subsidiary enterprise (section 290 (1) and (2)), of a jointly managed enterprise (section 310) or of an associated enterprise (section 311), namely a trade or business secret, of which the person has become apprised in their capacity as statutory auditor or of agent of a statutory auditor in the course of auditing the annual financial statements, standalone financial statements pursuant to section 325 (2a) or the consolidated financial statements will be liable to a term of imprisonment not to exceed one year or to a fine.
(2) Where the perpetrator is acting in return for remuneration or with the intention of enriching himself or herself or some other party, or of causing damage to some other party, the perpetrator will be liable to a term of imprisonment not exceeding two years or to payment of a fine. Likewise, whoever exploits a secret of the type designated in subsection (1), namely a trade or business secret, without having been authorised to do so, of which secret the person has become aware subject to the pre-requisites set out in subsection (1), will be liable to punishment.
(3) The offence will be prosecuted only upon a corresponding petition having been filed by the share capital company.