(1) The Federal Office of Justice will pursue proceedings for the imposition of coercive fines, in analogous application of sections 335 to 335b, against the members of the representative body of a share capital company within the meaning of section 341q or of a parent enterprise within the meaning of section 341v, who fail to comply with section 341w regarding the duty to disclose the report on payments to governmental bodies or the consolidated report on payments to governmental bodies. The proceedings also may be pursued against the share capital company.
(2) The Federal Office of Justice may demand that a share capital company declare whether it is pursuing, within the meaning of section 341q, activities in the extractive industries or logging operations in primary forests, setting a reasonable period therefor. The reasons for this demand are to be stated. Where the share capital company fails to make such a declaration within the time limit set, the operative assumption for initiating the proceedings pursuant to subsection (1) will be that the company falls within the scope of application of section 341q. Sentences 1 to 3 apply accordingly if the Federal Office of Justice has cause to assume that the share capital company is a parent enterprise within the meaning of section 341v (1).
(3) The above subsections apply accordingly to commercial partnerships within the meaning of section 341q sentence 2.
Subdivision 4
Supplementary provisions for certain multinational enterprises and enterprise groups with high turnover