(1) Whoever, acting in the capacity of a member of the representative body or of the supervisory board of a share capital company, acts in contravention,
1. in drawing up a report on payments to governmental bodies, of a stipulation made in section 341t (1), (2), (3), (5) or (6) or in section 341u (1), (2) or (3) concerning the content or the layout used in the report on payments to governmental bodies, or
2. in drawing up a consolidated report on payments to governmental bodies, of a stipulation made in section 341v (4) sentence 1 read in conjunction with section 341t (1), (2), (3), (5) or (6) or read in conjunction with section 341u (1), (2) or (3) concerning the content or the layout used in the consolidated report on payments to governmental bodies,
will be deemed to have committed a regulatory offence.
(2) The regulatory offence is punishable by a fine not exceeding 50,000 euros.
(3) The administrative authority within the meaning of section 36 (1) no. 1 of the Act on Regulatory Offences is, in the cases governed by subsection (1), the Federal Office of Justice.
(4) The provisions of subsections (1) to (3) also apply to the members of the statutory representative bodies of commercial partnerships within the meaning of section 341q sentence 2.