(1) Whoever,
1. acting in contravention of section 342b (1) no. 1, section 342c (1) no. 1, section 342d (2) no. 2 letter (a), section 342e (2) no. 2 letter (a) or section 342f (2) no. 2 letter (a), prepares a report on income tax information incorrectly or incompletely, or whoever,
2. acting in contravention of section 342n (1) sentence 1, (2) sentence 1 or (3) sentence 1, fails to prepare a report on income tax information or a declaration or prepares them incorrectly or not in due time or fails to publish them for a minimum duration of five years
will be deemed to have committed a regulatory offence.
(2) The regulatory offence is punishable by a fine not exceeding 250,000 euros.
(3) The administrative authority within the meaning of section 36 (1) no. 1 of the Act on Regulatory Offences is the Federal Office of Justice.