(1) The penal provisions of sections 331 to 333 also are to be applied to credit institutions not operated in the legal form of a share capital company, to financial services institutions within the meaning of section 340 (4), to securities institutions within the meaning of section 340 (4a) sentence 1 as well as to institutions within the meaning of section 340 (5). Moreover, section 331 also is to be applied to breaches of duties by
1. the senior manager (section 1 (2) of the Banking Act) of a credit institution not operated in the legal form of a share capital company, or of a financial services institution within the meaning of section 340 (4) sentence 1,
1a. the senior manager (section 2 (36) of the Securities Institutions Act) of a securities institution not operated in the legal form of a share capital company within the meaning of section 340 (4a) sentence 1
2. the senior manager (section 1 (8) sentences 1 and 2 of the Payment Services Oversight Act) of an institution not operated in the legal form of a share capital company within the meaning of section 340 (5),
3. the owner of a financial services institution within the meaning of section 340 (4) sentence 1 operated in the legal form of sole trader, or of a securities institution within the meaning of section 340 (4a) sentence 1, and
4. the senior manager within the meaning of section 53 (2) no. 1 of the Banking Act.
(2) Whoever, acting in the capacity of a member of an audit committee instituted pursuant to section 340k (5) sentence 1 read in conjunction with section 324 (1) sentence 1 of a credit institution within the meaning of section 340 (1) sentence 1, of a financial services institution within the meaning of section 340 (4) sentence 1, of a securities institution within the meaning of section 340 (4a) sentence 1 or of an institution within the meaning of section 1 (3) of the Payment Services Oversight Act
1. commits an act designated in 340n (2a) and receives a material benefit in return, or has someone promise them such a material benefit in return, or
2. persists in repeating an act designated in section 340n (2a),
will be liable to a term of imprisonment not to exceed one year or to a fine.
(3) Section 335c (2) applies accordingly to the cases governed by subsection (1) sentence 1 read in conjunction with section 332 or 333 and to the cases governed by subsection (2).