(1) Persons who,
1. acting in the capacity of a member of the representative body of an insurance enterprise or of a pension fund, fail to comply with section 341l read in conjunction with section 325 concerning the duty to disclose the annual financial statements, the management report, the consolidated financial statements, the consolidated management report and other accounting documents, or who,
2. acting in the capacity of authorised agent (section 68 (2) of the Act on the Supervision of Insurance Enterprises), fail to comply with section 341l (1) concerning the disclosure of the accounting documents
are to be urged by the Federal Office of Justice to do so by imposing a coercive fine.
(2) Sections 335 to 335b are to be applied accordingly subject to the proviso that the aggregate turnover within the meaning of section 335 (1a) sentence 1 number 2 is the following:
1. in the case of insurance enterprises that draw up their annual financial statements in accordance with the provisions of commercial law or according to the laws of another Member State of the European Union or of some other state party to the Agreement creating the European Economic Area in conformity with Council Directive 91/674/EEC, the amount of the gross premiums posted as stipulated by the provisions of commercial law or of the domestic laws applicable to the insurance enterprise in conformity with Article 35 of Council Directive 91/674/EEC,
2. in cases not set out in number 1, the amount of the turnover resulting from the application of those accounting standards that, under the relevant domestic laws, govern the drawing-up of the annual financial statements of the insurance enterprise.