(1) Whoever, acting in the capacity of a member of an audit committee instituted pursuant to section 324 (1) sentence 1
1. commits an act designated in section 334 (2a) and receives a material benefit in return, or has someone promise them a material benefit,
2. persists in repeating an act designated in section 334 (2a),
will be liable to a term of imprisonment not to exceed one year or to a fine.