Incorrect presentation

(1) A person who, as legal representative (section 4(1) sentence 1) of an undertaking or a parent undertaking, or, for a sole trader, as the owner or their legal representative,
1. incorrectly presents or conceals the circumstances of the undertaking in the annual financial statements or management report, 1a. discloses, for the purpose of exemption under section 9(1) sentence 1 in conjunction with section 325(2a) sentence 1, (2b) of the Commercial Code, separate financial statements under the international accounting standards referred to in section 315e(1) of the Commercial Code in which the circumstances of the undertaking have been incorrectly presented or concealed,
2. incorrectly presents or conceals the circumstances of the group or sub-group in the consolidated financial statements, group management report, sub-group financial statements or sub-group management report,
3. discloses, for the purpose of exemption under section 11(6) sentence 1 number 1 in conjunction with sections 291 and 292 of the Commercial Code, consolidated financial statements, a group management report, sub-group financial statements or a sub-group management report in which the circumstances of the group or sub-group have been incorrectly presented or concealed, or
4. makes incorrect statements, or incorrectly presents or conceals the circumstances of the undertaking, an affiliated undertaking, the group or the sub-group, in explanations or evidence that must be given to an auditor of the undertaking, an affiliated undertaking, the group or the sub-group under section 2(3) sentence 4 in conjunction with section 145(2) and (3) of the Stock Corporation Act, section 6(1) sentence 2 in conjunction with section 320(1), (2) of the Commercial Code, section 12(3) sentence 3 in conjunction with section 2(3) sentence 4 and section 145(2) and (3) of the Stock Corporation Act, or section 14(1) sentence 2 in conjunction with section 320(3) of the Commercial Code, is liable to imprisonment for a term not exceeding three years or to a fine.
(2) Where the offender acts recklessly in the cases under subsection (1) number 1a or 3, the penalty is imprisonment for a term not exceeding one year or a fine.