Breach of duties in statutory audits

A person who, as a member of a supervisory board under section 7 sentence 5, or as a member of an audit committee established under section 6(1) sentence 2 in conjunction with section 324(1) sentence 1 of the Commercial Code or under section 7 sentence 6, of an undertaking that is capital-market-oriented within the meaning of section 264d of the Commercial Code,
1. commits an act referred to in section 20(2a), (2b) or (2c) and receives, or has promised to them, a financial benefit for doing so, or
2. persistently repeats an act referred to in section 20(2a), (2b) or (2c), is liable to imprisonment for a term not exceeding one year or to a fine.