The Federal Office of Justice is to pursue proceedings for the imposition of coercive fines against
1. the members of the representative body of a company within the meaning of section 342 (1) who fail to comply with section 342m (1) or (2) as regards the duty to disclose the report on income tax information or the declaration defined in section 342d (2) no. 1,
2. the members of the representative body of a share capital company within the meaning of section 342 (2) who fail to comply with section 342m (3) as regards the duty to disclose the report on income tax information or the declaration defined in section 342e (2) no. 1 or section 342f (2) no. 1.
In the case governed by sentence 1 number 2, the persons set out in section 13e (2) sentence 5 number 3 regarding whom an application for registration in the Commercial Register has been filed will take the stead, once the application has been filed, of the members of the share capital company’s representative body. The proceedings for the imposition of coercive fines may be pursued, in the case governed by sentence 1 number 1, also against the company within the meaning of section 342 (1) and, in the case governed by sentence 1 number 2, also against the share capital company within the meaning of section 342 (2). Section 335 (1) sentences 3 to 5 and (1c) to (7) as well as sections 335a and 335b are to be applied accordingly subject to the proviso that the coercive fine is not to exceed 250,000 euros.